Posting to a General Ledger

Posting to a General Ledger
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Introduction of file maintenance and a chart of accounts for a proprietorship set up as a service business. Review journals and what is posted in a journal.

Introduction of a ledger, its connection to the journal, the components of a ledger & how to open a new ledger. Introduction of posting separate amounts from the general columns of a journal, posting totals from the special amount columns of a journal and balancing all general ledgers.
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