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