Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 472
Journalizing
Chapter 16Chapter 6
Lesson 16.3 Posting to the General Ledger (cont’d)
Student Guide
Each subsidiary ledger includes additional information pertinent to one certain account. For example, the
accounts payable subsidiary ledger would contain additional vendor information and balances. Likewise,
the accounts receivable subsidiary ledger would include customer information and balances.
All data within the general journal and subsidiary ledgers is all-inclusive in the general ledger. In other
words, everything that appears in the general journal and in subsidiary ledgers is reflected in some shape
and form in the general ledger.
Let’s use the general ledger for Mrs. King’s Interiors to prepare and view individual subsidiary ledgers:
Cash Subsidiary Ledger 110
December 20YY
Beginning
Balance
$0.00
Date General
Ledger
Description of Transaction Debit Credit Balance
1 12/01/20YY 110 Cash $30,000.00 $30,000.00
2 12/07/20YY 110 Cash $400.00 $29,600.00
3 12/09/20YY 110 Cash $3,000.00 $32,600.00
4 12/15/20YY 110 Cash $500.00 $32,100.00
5 12/20/20YY 110 Cash $1,000.00 $31,100.00
6 12/21/20YY 110 Cash $600.00 $30,500.00
7 12/21/20YY 110 Cash $200.00 $30,300.00
8 12/29/20YY 110 Cash $2,500.00 $32,800.00
9 12/29/20YY 110 Cash $250.00 $32,550.00
10 12/30/20YY 110 Cash $2,000.00 $30,550.00