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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 11-4LESSON 11-4
Posting Special Journal Totals to a General Ledger Posting totals of a sales journal to a general ledger Posting totals of a purchases journal to a general
ledger Posting totals of a cash receipts journal to a general
ledger Posting totals of a cash payments journal to a
general ledger Order of posting from special journals
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
Competency: Understanding the Accounting Competency: Understanding the Accounting Cycle for a Merchandising BusinessCycle for a Merchandising Business
2
LESSON 11-4
Objectives:61 Post from journals to general and
subsidiary ledgers
62 Prepare schedules for subsidiary ledgers
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
3
LESSON 11-4
5. In the sales journal, write the general ledger account number.
POSTING TOTALS OF A SALES POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGERJOURNAL TO A GENERAL LEDGER page 320
55
55
5511
11
11
22
22
22
33
33
33
44
44
44
4. For each account, calculate and write the new account balance.
1. Write the date.
2. Write the sales journal page number.
3. For each column and account, write the column total.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
4
LESSON 11-4
1. Write the date.
POSTING THE TOTAL OF A PURCHASES POSTING THE TOTAL OF A PURCHASES JOURNAL TO A GENERAL LEDGERJOURNAL TO A GENERAL LEDGER page 321
44
4411
11
33
33
55
55
2. Write the purchases journal page number.
3. For each account, write the purchases journal column total.
4. For each account, calculate and write the new balance.
5. Write the purchases general ledger account number and the accounts payable general ledger account number.22
22
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
5
LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGERTO A GENERAL LEDGER page 322
55 55 55 55 55
44
4444
44
44
11
1111
11
11
22
2222
22
22
33
3333
33
33
1. Date
2. Journal page number
3. Column total
4. Account balance
5. Account number
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
6
LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGERTO A GENERAL LEDGER page 324
1. Date
2. Journal page number
3. Column total
4. Account balance
5. Account number22
22
22
33
33
33
44
44
44
55 55
55
11
11
11
