Accounting

Accounting - Chapter 4

Chapter Objectives

  • Construct a chart of accounts for a service business organized as a proprietorship.
  • Demonstrate correct principles for numbering accounts.
  • Apply file maintenance principles to update a chart of accounts.
  • Complete the steps necessary to open general ledger accounts.
  • Post amounts from the General Debit to the General Credit columns of a journal.
  • Post column totals from a journal to ledger accounts.
  • Analyze incorrect journal entries and prepare correcting entries.
  • Demonstrate how to correct errors made during the posting process.

Posting to a General Ledger

Chapter 4 PowerPoint

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Chapter 4 Quizlet

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Application Problem 4-4

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Think Like An Accountant

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