LESSON 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
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Competency: Understanding the Accounting
Cycle for a Merchandising Business

Objectives:
61 Post from journals to general and
subsidiary ledgers
62 Prepare schedules for subsidiary ledgers

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4

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POSTING TOTALS OF A SALES

JOURNAL TO A GENERAL LEDGER page 320

1. Write the date.

2. Write the sales journal
page number.
1 2 3 3. For each column and
5 account, write the
column total.
4. For each account,
4 calculate and write the
5 new account balance.
5. In the sales journal,
1 2 3 4 write the general ledger
5 account number.

1 2 3 4

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4

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POSTING THE TOTAL OF A PURCHASES

JOURNAL TO A GENERAL LEDGER page 321

1. Write the date.

2. Write the purchases
journal page number.
3. For each account,
1 2 write the purchases
3 5 journal column total.
4. For each account,
calculate and write
the new balance.
5. Write the purchases
4 general ledger
5
account number and
the accounts payable
general ledger
1 2 3
4 account number.

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4

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POSTING SPECIAL AMOUNT COLUMN
TOTALS OF A CASH RECEIPTS JOURNAL
TO A GENERAL LEDGER page 322

1. Date
2. Journal page
number
1 2 3 5 5 5 5 5 3. Column total
4. Account balance
5. Account number

1 2 3 4
1 2 3 4

1 2 3 4 1 2 3 4
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4
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POSTING SPECIAL AMOUNT COLUMN
TOTALS OF A CASH PAYMENTS JOURNAL
TO A GENERAL LEDGER page 324

1 2
5 5
5
3
1. Date
4 2. Journal page number
3. Column total
4. Account balance
1 2 3 4 5. Account number

1 2 3 4

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 11-4