4 – Posting to a General Ledger


6320: Accounting

  • 1: Demonstrate positive work ethic
  • 2:   Demonstrate integrity.
  • 10:   Demonstrate critical-thinking and problem-solving skills.
  • 24:  Examine aspects of financial responsibility within an industry/organization
  • 37: Prepare a chart of accounts.
  • 41: Record transactions in a general journal
  • 42: Post journal entries to the general ledger
  • 53: Maintain financial records for a service business, using accounting software.
  • 54: Maintain financial records for a service business, using spreadsheet software.

After studying Chapter 4, in addition to defining key terms, you will be able to:

  • LO1 Construct a chart of accounts for a service business organized as a proprietorship.
  • LO2 Demonstrate correct principles for numbering accounts.
  • LO3 Apply file maintenance principles to update a chart of accounts.
  • LO4 Complete the steps necessary to open general ledger accounts.
  • LO5 Post amounts from a general journal.
  • LO6 Demonstrate how to prove cash.
  • LO7 Analyze incorrect journal entries and prepare correcting entries.
  • LO8 Demonstrate how to correct errors made during the posting process.

Chapter 4 Coversheet (objectives and competencies)

Chapter 4 Vocabulary Acct

Chapter 4 mastery etc wkprs

Chapter 4 Textbook

Chapter 4 study guide

Section 1:

Section 2:

Section 3: