Warm-up

1
Warm-up

• Work Together 5-2 p. 108 Text, 75 WB
• On Your Own 5-2 p. 108 Text, 79 WB

2
5-3 Posting Column Totals to a General Ledger
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Posting Column Totals

• Not all journal entries are posted individually.
• Sales Credit, Cash Debit, and Cash Credit are not
  posted individually.
• Instead the totals of the special amount columns
  are posted.
• Example page 107

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Posting Special Amount Columns

• Sales Credit Totals- posted as SALES!
• Cash Debit and Credit Totals-posted in CASH!

Where have you seen me?
5
Steps Involved

• 1. Date
• 2. Write Journal Page number in Post. Ref.
• 3. Write column total in debit or credit column.
• 4. Write in account balance.
• 5. Return to journal and write account number in
  parenthesis.

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CHECK MARKS SHOW THAT AMOUNTS ARE NOT POSTED
Check mark indicates that amounts ARE NOT posted
individually.
Check marks indicate that general amount column
totals ARE NOT posted.
Lesson 5-3, page 107
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POSTING THE TOTAL OF THE SALES CREDIT COLUMN
1. Write the date.
2. Write the journal page number.
3. Write the column total in the Credit amount
column.
4. Write the new account balance.
5. Return to the journal and write the account
number in parentheses.
Lesson 5-3, page 108
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POSTING THE TOTAL OF THE CASH DEBIT COLUMN
1. Write the date.
2. Write the journal page number.
3. Write the column total in the Debit amount
column.
4. Write the new account balance.
5. Return to the journal and write the account
number in parentheses.
Lesson 5-3, page 109
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POSTING THE TOTAL OF THE CASH CREDIT COLUMN
1. Write the date.
2. Write the journal page number.
3. Write the column total in the Credit amount
column.
4. Write the new account balance.
5. Return to the journal and write the account
number in parentheses.
Lesson 5-3, page 110
10
Today s Activity

1. Work Together 5-3 p. 75, 77, 78.
2. On Your Own 5-3 p. 79, 81, 82.