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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-2 Posting Separate Amounts from a Journal to a General Ledger
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 4-2 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the debit amount. 5.Return to the journal and write the account number. POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMN page 96 3 5 1 2 4
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 4-2 POSTING A SECOND AMOUNT TO AN ACCOUNT page 97 3 5 1 2 4 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the debit amount. 5.Return to the journal and write the account number.
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 4-2 POSTING AN AMOUNT FROM A GENERAL CREDIT COLUMN page 98 3 5 1 4 1.Write the date.4.Write the new account balance. 2.Write the journal page number. 3.Write the credit amount. 5.Return to the journal and write the account number. 2
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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 LESSON 4-2 TERM REVIEW posting page 99
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