Download Lesson 4-1 - Grosse Ile Township Schools

LESSON 4-1
Preparing a Chart of Accounts
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
2
RELATIONSHIP OF A T ACCOUNT
TO AN ACCOUNT FORM
page 91
Balance columns
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-1
3
CHART OF ACCOUNTS
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 92
LESSON 4-1
4
ACCOUNT NUMBERS
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 92
LESSON 4-1
5
OPENING AN ACCOUNT
IN A GENERAL LEDGER
1
page 94
2
1. Write the account title after the word Account in the heading.
2. Write the account number after the words Account No. in the heading.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-1
6
TERMS REVIEW
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page 95
ledger
general ledger
account number
file maintenance
opening an account
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 4-1