Accounting and Finance Foundations

Unit 6

Accounting and Finance Foundations Unit 6: Journalizing 473

Accounts Receivable Subsidiary Ledger 120

December 20YY

Beginning

Balance

$0.00

Date General

Ledger

Description of Transaction Debit Credit Balance

1 12/09/20YY 120 Accounts Receivable $5,000.00 $5,000.00

2 12/29/20YY 120 Accounts Receivable $2,500.00 $2,500.00

Journalizing

Chapter 16Chapter 6

Lesson 16.3 Posting to the General Ledger (cont’d)

Student Guide

Supplies Subsidiary Ledger 130

December 20YY

Beginning

Balance

$0.00

Date General

Ledger

Description of Transaction Debit Credit Balance

1 12/05/20YY 130 Supplies $2,500.00 $2,500.00

2 12/07/20YY 130 Supplies $400.00 $2,900.00

3 12/21/20YY 130 Supplies $500.00 $3,400.00

4 12/23/20YY 130 Supplies $5,000.00 $8,400.00

5 12/29/20YY 130 Supplies $250.00 $8,650.00

6 12/30/20YY 130 Supplies $2000.00 $10,650.00