© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
Column Debit Column Totals Credit Column Totals
General $ 7,960.00 $12,840.00
Sales 2,439.00
Cash 12,319.00 5,000.00
1
Totals $20,279.00 $20,279.00
2
PROVING A JOURNAL PAGEPROVING A JOURNAL PAGE
Lesson 4-4, page 82Lesson 4-4, page 82
1. Add each amount column.
3
2. Add debit column totals, and then add the credit column totals.
3. Verify that the total debits and total credits are equal.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
RULING A JOURNAL PAGERULING A JOURNAL PAGE
Lesson 4-4, page 83Lesson 4-4, page 83
1. Rule a single line.
51
32
4
4. Write each column total.
5. Rule double lines.
3. Write Carried Forward.
2. Write the date.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
3. Write Brought Forward and place a check mark in the Post. Ref. column.
STARTING A NEW JOURNAL PAGESTARTING A NEW JOURNAL PAGE
Lesson 4-4, page 84Lesson 4-4, page 84
1. Write the page number.
1
2
4
4. Record the column totals brought forward from the previous page.
2. Write the date.
3
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
Column Debit Column Totals Credit Column Totals
General $ 8,979.00 $12,840.00
Sales 4,411.00
Cash 14,291.00 6,019.00
1
Totals $23,270.00 $23,270.00
2
PROVING A JOURNAL AT THE END OF A MONTHPROVING A JOURNAL AT THE END OF A MONTH
Lesson 4-4, page 84Lesson 4-4, page 84
1. Add each amount column.
3
2. Add debit column totals, and then add the credit column totals.
3. Verify that the total debits and total credits are equal.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
RULING A JOURNAL AT THE END OF A MONTHRULING A JOURNAL AT THE END OF A MONTH
Lesson 4-4, page 84Lesson 4-4, page 84
51
32
4
1. Rule a single line.
4. Write each column total.
5. Rule double lines.
3. Write Totals.
2. Write the date.
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
STANDARD ACCOUNTING PRACTICESSTANDARD ACCOUNTING PRACTICES
Lesson 4-4, page 86Lesson 4-4, page 86
5 1
3
42
6
89
7
© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing
TTERMS REVIEWERMS REVIEWproving cash
Lesson 4-4, page 87Lesson 4-4, page 87