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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. 2. Write the account number. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-1 6 TERMS REVIEW page 95 ledger general ledger account number file maintenance opening an account CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 4-1