CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a...
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CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 LESSON 11-4 Posting Special Journal Totals to a General Ledger
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Transcript of CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 11-4 Posting Special Journal Totals to a...
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 11-4LESSON 11-4
Posting Special Journal Totals to a General Ledger
CENTURY 21 ACCOUNTING © Thomson/South-Western
2
LESSON 11-4
5. In the sales journal, write the general ledger account number.
POSTING TOTALS OF A SALES JOURNAL POSTING TOTALS OF A SALES JOURNAL TO A GENERAL LEDGERTO 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 © Thomson/South-Western
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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 © Thomson/South-Western
4
LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN TOTALS POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH RECEIPTS JOURNAL TO A GENERAL OF A CASH RECEIPTS JOURNAL TO A GENERAL LEDGERLEDGER 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 © Thomson/South-Western
5
LESSON 11-4
POSTING SPECIAL AMOUNT COLUMN TOTALS POSTING SPECIAL AMOUNT COLUMN TOTALS OF A CASH PAYMENTS JOURNAL TO A GENERAL OF A CASH PAYMENTS JOURNAL TO A GENERAL LEDGERLEDGER 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
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 11-5LESSON 11-5
Correcting Errors in Subsidiary Ledger Accounts
CENTURY 21 ACCOUNTING © Thomson/South-Western
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LESSON 11-5
JOURNALIZING CORRECTING ENTRIES JOURNALIZING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTSAFFECTING CUSTOMER ACCOUNTS
1122
33
44
55 66
page 327
December 10. Discovered that a sale on account to Cumberland Center on December 3 was incorrectly charged to the account of Country Crafters, $412.00. Memorandum No. 56.
1. Write the date. 5. Write the name of incorrectly charged customer.2. Write the name of correct customer.
3. Write the memorandum number.
4. Write the amount.
6. Write the amount.
CENTURY 21 ACCOUNTING © Thomson/South-Western
8
LESSON 11-5
POSTING CORRECTING ENTRIES POSTING CORRECTING ENTRIES AFFECTING CUSTOMER ACCOUNTSAFFECTING CUSTOMER ACCOUNTS page 328
3. Write the amount.
2. Write the general journal page number.
1. Write the date.
5. Write the appropriate vendor number in the Post. Ref. columns.
4. Calculate and write the new account balances.
