© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

Column Debit Column Totals Credit Column Totals

General $ 7,960.00 $12,840.00

Sales 2,439.00

Cash 12,319.00 5,000.00

1

Totals $20,279.00 $20,279.00

2

PROVING A JOURNAL PAGEPROVING A JOURNAL PAGE

Lesson 4-4, page 82Lesson 4-4, page 82

1. Add each amount column.

3

2. Add debit column totals, and then add the credit column totals.

3. Verify that the total debits and total credits are equal.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

RULING A JOURNAL PAGERULING A JOURNAL PAGE

Lesson 4-4, page 83Lesson 4-4, page 83

1. Rule a single line.

51

32

4

4. Write each column total.

5. Rule double lines.

3. Write Carried Forward.

2. Write the date.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

3. Write Brought Forward and place a check mark in the Post. Ref. column.

STARTING A NEW JOURNAL PAGESTARTING A NEW JOURNAL PAGE

Lesson 4-4, page 84Lesson 4-4, page 84

1. Write the page number.

1

2

4

4. Record the column totals brought forward from the previous page.

2. Write the date.

3

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

Column Debit Column Totals Credit Column Totals

General $ 8,979.00 $12,840.00

Sales 4,411.00

Cash 14,291.00 6,019.00

1

Totals $23,270.00 $23,270.00

2

PROVING A JOURNAL AT THE END OF A MONTHPROVING A JOURNAL AT THE END OF A MONTH

Lesson 4-4, page 84Lesson 4-4, page 84

1. Add each amount column.

3

2. Add debit column totals, and then add the credit column totals.

3. Verify that the total debits and total credits are equal.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

RULING A JOURNAL AT THE END OF A MONTHRULING A JOURNAL AT THE END OF A MONTH

Lesson 4-4, page 84Lesson 4-4, page 84

51

32

4

1. Rule a single line.

4. Write each column total.

5. Rule double lines.

3. Write Totals.

2. Write the date.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

STANDARD ACCOUNTING PRACTICESSTANDARD ACCOUNTING PRACTICES

Lesson 4-4, page 86Lesson 4-4, page 86

5 1

3

42

6

89

7

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

TTERMS REVIEWERMS REVIEWproving cash

Lesson 4-4, page 87Lesson 4-4, page 87