Once your journal is complete, you must post to the individual ledger accounts.
Ensure the "Post Ref" in the journal matches the account number in the ledger to show the link is complete. 3. The Work Sheet (The Core of P. 153)
In accounting, errors are inevitable during the learning phase.
Did you write $540 as $450? This is the most common mathematical error in accounting.
Usually involves Supplies (Supplies Expense / Supplies) and Prepaid Insurance (Insurance Expense / Prepaid Insurance).
If your work sheet does not balance on page 153, check these common error spots:
Transferring data from the journal to the General Ledger.
