© 2000 south-western educational publishing posting a journal’s general amount columns 3.write...
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© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A JOURNAL’S GENERAL AMOUNT POSTING A JOURNAL’S GENERAL AMOUNT COLUMNSCOLUMNS
3. Write the debit amount.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Write the general ledger account number in the Post. Ref. column of the journal.
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Lesson 12-1, page 276Lesson 12-1, page 276
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
ACCOUNTS PAYABLE LEDGER AND GENERAL ACCOUNTS PAYABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNTLEDGER CONTROLLING ACCOUNT
Lesson 12-2, page 280Lesson 12-2, page 280
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
OPENING ACCOUNTS PAYABLE LEDGER FORMSOPENING ACCOUNTS PAYABLE LEDGER FORMS
Lesson 12-2, page 281Lesson 12-2, page 281
1. Vendor Name 2. Vendor Number
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© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A CREDIT TO AN ACCOUNTS PAYABLE POSTING A CREDIT TO AN ACCOUNTS PAYABLE LEDGERLEDGER
Lesson 12-2, page 282Lesson 12-2, page 282
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4
5
3. Write the credit amount.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Write the vendor number.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A DEBIT TO AN ACCOUNTS PAYABLE POSTING A DEBIT TO AN ACCOUNTS PAYABLE LEDGERLEDGER
Lesson 12-2, page 283Lesson 12-2, page 283
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4
5
3. Write the debit amount.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Write the vendor number.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
STARTING A NEW PAGE FOR A VENDOR IN AN STARTING A NEW PAGE FOR A VENDOR IN AN ACCOUNTS PAYABLE LEDGERACCOUNTS PAYABLE LEDGER
Lesson 12-2, page 283Lesson 12-2, page 283
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3. Write the date.
1. Write the vendor name.
5. Place a check mark in the Post. Ref. column.
2. Write the vendor number.
6. Write the account balance.
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4. Write Balance.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
COMPLETED ACCOUNTS PAYABLE LEDGERCOMPLETED ACCOUNTS PAYABLE LEDGER
Lesson 12-2, page 284Lesson 12-2, page 284
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
ACCOUNTS RECEIVABLE LEDGER AND GENERAL ACCOUNTS RECEIVABLE LEDGER AND GENERAL LEDGER CONTROLLING ACCOUNTLEDGER CONTROLLING ACCOUNT
Lesson 12-3, page 286Lesson 12-3, page 286
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
OPENING ACCOUNTS RECEIVABLE LEDGER FORMSOPENING ACCOUNTS RECEIVABLE LEDGER FORMS
1. Customer Name 2. Customer Number
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Lesson 12-3, page 287Lesson 12-3, page 287
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A DEBIT TO AN ACCOUNTS RECEIVABLE POSTING A DEBIT TO AN ACCOUNTS RECEIVABLE LEDGERLEDGER
Lesson 12-3, page 288Lesson 12-3, page 288
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4
5
3. Write the debit amount.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Write the customer number.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A CREDIT TO AN ACCOUNTS RECEIVABLE POSTING A CREDIT TO AN ACCOUNTS RECEIVABLE LEDGERLEDGER
Lesson 12-3, page 289Lesson 12-3, page 289
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3
4
5
3. Write the credit amount.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Write the customer number.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
COMPLETED ACCOUNTS RECEIVABLE LEDGERCOMPLETED ACCOUNTS RECEIVABLE LEDGER
Lesson 12-3, page 290Lesson 12-3, page 290
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
PROVING THE ACCOUNTS PAYABLE LEDGERPROVING THE ACCOUNTS PAYABLE LEDGER
Lesson 12-4, page 292Lesson 12-4, page 292
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
PROVING THE ACCOUNTS RECEIVABLE LEDGERPROVING THE ACCOUNTS RECEIVABLE LEDGER
Lesson 12-4, page 293Lesson 12-4, page 293
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
POSTING A JOURNAL’S SPECIAL AMOUNT COLUMNSPOSTING A JOURNAL’S SPECIAL AMOUNT COLUMNS
3. Write the Cash Credit column total.
1. Write the date.
4. Calculate and write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the general ledger account number in parentheses below the Cash Credit column total.
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Lesson 12-1, page 277Lesson 12-1, page 277
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
RULES FOR POSTING A JOURNAL’S COLUMN RULES FOR POSTING A JOURNAL’S COLUMN TOTALSTOTALS
General amount column totals ARE NOT posted
Special amount column totals ARE posted
Lesson 12-1, page 278Lesson 12-1, page 278
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
STARTING A NEW PAGE FOR AN ACCOUNT IN A STARTING A NEW PAGE FOR AN ACCOUNT IN A GENERAL LEDGERGENERAL LEDGER
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3. Write the date.
1. Write the account title.
5. Place a check mark in the Post. Ref. column.
2. Write the account number.
6. Write the account balance.
6
4. Write Balance.
Lesson 12-1, page 278Lesson 12-1, page 278
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
TTERMS REVIEWERMS REVIEWsubsidiary ledger
accounts payable ledger
accounts receivable ledger
controlling account
schedule of accounts payable
schedule of accounts receivable
Lesson 12-1, page 279Lesson 12-1, page 279