Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 474
Accounts Payable Subsidiary Ledger 210
December 20YY
Beginning
Balance
$0.00
Date
General
Ledger
Description of Transaction Debit Credit Balance
1 12/05/20YY 210 Accounts Payable $2,500.00 $2,500.00
2 12/20/20YY 210 Accounts Payable $1,000.00 $1,500.00
3 12/23/20YY 210 Accounts Payable $5,000.00 $6,500.00
Lesson 16.3 Posting to the General Ledger (cont’d)
Capital Subsidiary Ledger 310
December 20YY
Beginning
Balance
$0.00
Date
General
Ledger
Description of Transaction Debit Credit Balance
1 12/01/20YY 310 Capital, Mrs. King $30,000.00 -$30,000.00
2 12/21/20YY 310 Capital, Mrs. King $500.00 -$30,500.00
Journalizing
Chapter 16Chapter 6
Student Guide
Owner’s Draw Subsidiary Ledger 320
December 20YY
Beginning
Balance
$0.00
Date
General
Ledger
Description of Transaction Debit Credit Balance
1 12/21/20YY 320 Owner’s Draw, Mrs. King $600.00 $600.00