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The
General
Ledger
8-3
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-5
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-6
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-7
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-8
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-9
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-10
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-11
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-12
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-13
Accounting Terminology
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-14
Chapter Summary
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-15
Chapter Summary(continued)
• An account must be provided in the
ledger for each financial item in the
business.
• In the posting process, posting
references are recorded to permit
easy tracing of an entry from the
journal to the ledger or from the
ledger to the journal.
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-16
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-17
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-18
Topic Quiz
Answer the following true/false questions:
McGraw-Hill/Irwin
Accounting Fundamentals, 7/e © 2006 The McGraw-Hill Companies, Inc., All Rights Reserved.
8-19
FALSE
Balance sheet accounts appear first
in the general ledger followed by
income accounts.