Recording in Journals & Posting in Ledgers

In this module we will review the process of recording proper entries into the general journal. We will start by walking through the step-by-step process of analyzing and recording service business transactions that follow the debit and credit rules. You will then have the opportunity to record transactions in the general journal on your own in this module's graded activity.

In this module we will review the process of posting transactions from the general journal to the ledger. We will start by introducing ledger forms and T-accounts, then we will proceed to a walkthrough of the proper steps of posting transactions. You will then have the opportunity to post transactions from the general journal to the ledger on your own in this module's graded activity.

In this module we will introduce the trial balance and the process of correcting entries. We will begin with an overview of how to transfer data from the ledgers to the trial balance, and continue with a step-by-step walkthrough of correcting entries. You will then have the opportunity to prepare your own trial balance in this module's graded activity.