1. Project 4

1.19. Page 3

Training Room 5

Training Room 5: Posting the Opening Entry

 

Time to Practise

 

There are two opening entries for you to practice posting to the ledger. You may choose to do one or both before you continue to your assignment in Time to Work. You will be able to self-check these practice activities. 

 

 

The Posting Opening Entry Rubric is provided for reference. This rubric is also available for reference in the Toolkit whenever you like.

 

Practice 1: Dr. Zimmerman Medical Clinic

 

Open the Practice 1 Journal and the Practice 1 Ledger, and save them in your FIN1015 Course Folder.

 

Post the opening entry.

 

Practice 2: Koch Moving and Storage

 

Open the Practice 2 Journal and the Practice 2 Ledger, and save them in your FIN10105 Course folder.

 

Post the opening entry.

 

Tip


Does the total debits in the ledger equal the total credits? If not, check your work again to see what was posted incorrectly.

 

Time to Work

 

Complete the two assignments below when you are confident that you know how to post from an opening entry to a ledger. Be sure to save them for your teacher to mark.

 

Assignment 1

 

Open the Assignment 1 Journal and the Assignment 1 Ledger and save them in your FIN1015 Course Folder.

 

Post the assets only from the opening entry. Use the current year.

 

Assignment 2

 

Open the Assignment 2 Journal and the Assignment 2 Ledger and save them in your FIN1015 Course Folder.

 

Post the cash, truck, bank loan, and capital only from the opening entry. Use the current year.

 

Portfolio Submission

 

Include an opening entry along with the corresponding general ledger. Include the purpose of transferring these amounts into the ledger. What is the last step when posting, and why is it done last?