Unit 6
Accounting and Finance Foundations Unit 6: Journalizing 475
Lesson 16.3 Posting to the General Ledger (cont’d)
Journalizing
Chapter 16Chapter 6
Student Guide
Revenue, Design Services
Subsidiary Ledger 410
December 20YY
Beginning
Balance
$0.00
Date
General
Ledger
Description of Transaction Debit Credit Balance
1 12/01/20YY 410 Income, Design Services $3,000.00 -$3,000.00
2 12/21/20YY 410 Income, Design Services $5,000.00 -$8,000.00
Expenses Subsidiary Ledger 510–599
December 20YY
Beginning
Balance
$0.00
Date
General
Ledger
Description of Transaction Debit Credit Balance
1 12/15/20YY 510 Rent Expense $500.00 $500.00
2 12/21/20YY 520 Utilities Expense $200.00 $700.00