HOW TO USE THIS COMPETENCY-BASED LEARNING

MATERIAL
Welcome!

The unit of competency, “Posting Transactions” is one of the

competencies of BOOKKEEPING NC III, a unit “covers the knowledge, skills,
and attitudes in posting transactions manually for all types of business
organizations and business activities”.

The module, Posting Transactions, contains training materials and

activities related to preparing ledger, transferring journal entries, and
summarizing ledger.

In this module, you are required to go through a series of learning

activities in order to complete each learning outcome. In each learning
outcome are Information Sheets, Self-Checks, Task Sheets and Job Sheets.
Follow and perform the activities on your own. If you have questions, do not
hesitate to ask for assistance from your trainer.

Remember to:

 Read Information Sheets and complete the Self Checks. Suggested

references are included to supplement the materials provided in this
module.
 Perform the Task Sheets and Job Sheets until you are confident that
your output conforms to the Performance Criteria Checklist that
follows the sheets.
 Submit outputs of the Task Sheets and Job Sheets to your trainer for
evaluation and recording in the Accomplishment Chart. Outputs shall
serve as your portfolio during the Institutional Competency
Evaluation. When you feel confident that you have had sufficient
practice, ask your trainer to evaluate you. The results of your
assessment will be recorded in your Progress Chart and
Accomplishment Chart.

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 You must pass the Institutional Competency Evaluation for this
competency before moving to another competency. A Certificate of
Achievement will be awarded to you after passing the evaluation.

You need to complete this module before you can perform the module
on Preparing Trial Balance.

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 BOOKKEEPING NC III
COMPETENCY-BASED LEARNING MATERIALS

List of Competencies

No. UNIT OF COMPETENCY MODULE TITLE CODE

1 Journalize Transactions Journalizing HCS412301

Transactions
2 Post Transactions Posting Transactions HCS412302

3 Prepare Trial Balance Preparing Trial HCS412303

Balance
4 Prepare Financial Reports Preparing Financial HCS412304
Reports
5 Review Internal Control Reviewing Internal HCS412305
System Control System

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 MODULE CONTENT

Qualification Title : Bookkeeping NC III

Unit of Competency : Post Transactions

Module Title : Posting Transactions

Introduction

This unit covers the knowledge, skills, and attitudes in posting

transactions manually. This module includes preparing the ledger,
transferring journal entries, and summarizing ledger.

Learning Outcomes:

Upon the completion of this module, you must be able to:

1. Prepare ledger
2. Transfer journal entries
3. Summarize ledger

Assessment Criteria:

1. Ledger for the list of asset, liability, and equity account titles are
prepared in accordance with the Chart of Accounts.

2. Ledger for the list of income and expense account titles are
prepared in accordance with the Chart of Accounts.

3. Journal entries are transferred in chronological order.

4. Postings are done with 100% accuracy.

5. Debits & Credits for each ledger account are added correctly.

6. Balances are extracted with 100% accuracy.

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 LEARNING OUTCOME SUMMARY

LEARNING OUTCOME #2 TRANSFER JOURNAL ENTRIES

CONTENT:
Procedures in Transferring Journal Entries to the Ledger

ASSESSMENT CRITERIA:
1. Journal entries are transferred in chronological order.
2. Postings are done with 100% accuracy.

CONDITION:
The students/ trainees must be provided with the following:
 Competency Based Learning Materials
 Ledger
 Calculator
 Pencil
 Eraser
 PC/ Laptop
 LCD Projector
 Video Clips of Transferring Journal Entries

ASSESSMENT METHODS:
Written test
Demonstration with Oral Questioning
Interview/ Oral Questioning

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 Learning Outcome 2
Post Transactions

LEARNING GUIDE

Learning Steps Resources

1. Read Information Sheet 2.2-1

Procedures in transferring
Information Sheet 2.2-1
Journal Entries

2. Answer Self-Check 2.2-1

Self-Check 2.2-1
3. Check answers with Answer Key
2.2-1 Answer Key 2.2-1

4. Listen and watch the lecture- PC/ Laptop

demonstration on the actual
procedures in transferring journal LCD Projector
entries.
Powerpoint presentation

Video Clips - Transferring Journal

Entries

Speaker

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 White board and Marker

Ledger
5. Perform Task Sheet 2.2-1 Transfer
Pencil
Journal Entries
Eraser
Calculator
6. Evaluate using Performance
Criteria Checklist 2.2-1 Performance Criteria Checklist 2.2-1

After performing the activities of

LO2, you may proceed to LO3.
Information Sheet 2.2-1
Transferring Journal Entries

Learning Objectives:

After reading this Information Sheet you should be able to:

1. identify the procedures in transferring journal entries; and

2. explain each stepto performin transferring journal entries according to
accounting principle.

Introduction:

Intheprevious
lesson,youlearnedhowtoopenaccountsinthegeneralledger.Inthislessonyou
willlearnhowtotransfergeneraljournalentriestotheledger.Recallthatpostin
gistheprocessoftransferringinformationfromthegeneraljournaltoindividual
generalledgeraccounts.
Toprovidecurrentinformationtomanagement,theaccountantfortheJeepdeal
erinyourareaprobablypostsjournalentriestothegeneralledgereveryday.

The general journal is a sort of business diary containing all of the

transactions of a business. It is not easy to see the effect of changes in an
account by looking at journal entries. To provide a clear picture of how a
business transaction changes an account’s balance, the information in a
journal entry is transferred to the general ledger. This is one of the activities
in posting transactions. The purpose of posting is to show the impact of
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business transactions on the individual accounts. The ledger is sometimes
called the book of final entry.

The size of the business, the number of transactions, and whether the
accounting system is manual or computerized all affect how often posting
occurs. Ideally, businesses post daily to keep their accounts up-to-date.
Regardless of how often posting is performed, the process remains the
same.
As in journalizing a transaction, posting to a ledger account is completed
from left to right. Let’s look at a journal entry for Roadrunner that is ready
to be posted to the ledger.

Transferring Journal Entries

Roadrunner’s first transaction affects two accounts: Cash in Bank and

Maria Sanchez, Capital. The information in the journal entry is transferred
item by item from the journal to each of the accounts affected. As you read
about each step in the posting process, refer to figure below.
Locate the account to be debited in the ledger; in this example, Cash
in Bank is to be debited.

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1. Enter the date of the journal entry in the Date column of the account
debited. Use the date of the journal entry, not the date on which the
posting is done. Write the year and month in the left side of the Date
column. It is not necessary to write the year and month for other
postings to the same account on the same page unless the month or
year changes. The day, however, is always entered.

2. The Description column on the ledger account is usually left blank.

Some businesses use this space to write in the source document
number.

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3. In the ledger account Posting Reference (Post. Ref.) column, identify
where the journal entry is recorded. Enter a letter for the specific
journal and the journal page number. In this example the letter “G”
represents the general journal and the “1” indicates page 1 of the
general journal.

4. Enter the debit amount in the Debit column of the ledger account.

5. Compute and record the new account balance in the appropriate

balance column. Every amount posted will either increase or decrease
the balance of that account.

6. Return to the journal and, in the Posting Reference column, enter the
account number of the ledger account to which you just posted the
debit part of the journal entry. Be sure it is entered on the same line
as the debit entry. In this example enter 101 in the Posting Reference
column on the line for Cash in Bank.

This step in the posting process is very important. The notation

in the Posting Reference column of the journal indicates that the
journal entry has been posted. The posting reference also shows the
account to which the entry was posted. If the posting process is
interrupted, perhaps by a telephone call, the posting reference signals
the point at which posting stopped. Never write an account number in
the Posting Reference column until after you have posted.

7. Repeat steps 1–6 for the credit part of the journal entry.
a. Locate the account to be credited. In this example Maria Sanchez,
Capital, is to be credited.
b. Enter the date.
c. Enter the posting reference on the ledger account form. In this
example, G1 represents the first page of the general journal.
d. Enter the credit amount.
e. Compute the new account balance.
f. Enter the account number in the Posting Reference column of the
general journal. In the example enter 301 to show that the credit
was posted to Maria Sanchez, Capital.

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 Self-Check 2.2-1

A. Enumerate the 6 steps in transferring journal entries.

1.
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 2.
3.
4.
5.
6.

B. Directions: David Serlo made the following cash investment in his

business. Use the six-step process to transfer the entry to the ledger
accounts in your working papers.

GENERALJOURNAL PAGE 1

POST.
DATE DESCRIPTION REF. DEBIT CREDIT

1 20-- 1

2 May 1 CashinBank 101 10 0 0 0 00 2

3 DavidSerlo,Capital 301 10 0 0 0 00 3

4 Memorandum101 4

Answer Key2.2-1

A.
1. Locate the account to be debitedcredited.
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 2. Enter the date.
3. Enter the posting reference on the ledger account form.
4. Enter the debit/credit amount.
5. Compute the new account balance.
6. Enter the account number in the Posting Reference column of the
general journal.

B.

AACCOUNT Cash in Bank ACCOUNTNO.101

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT

20--
May. 1 G1 10 0 0 0 00 10 0 0 0 00

AACCOUNT David Serlo, Capital ACCOUNTNO.301

POST. BALANCE
DATE DESCRIPTION REF. DEBIT CREDIT DEBIT CREDIT

20--
May. 1 G1 10 0 0 0 00 10 0 0 0 00

Task Sheet 2.2-1

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Title: Transfer Journal Entries

Performance Objective/s: Given the recorded transactions in a journal,

you should be able to transfer entries to ledger for
2 hours, following the accounting principles with
100% accuracy.

Supplies/ Materials/ Equipment: General Ledger, Pencil, Eraser,

Calculator

Steps/Procedures:
1. Following the 6 steps of posting transactions, transfer the following
journal entries to general ledger.

On December 1, 2015, Luisito Banig opens a law office. The chart of

accounts is as follows and the journal entries for the month of December
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are given on the succeeding pages:

Chart of Accounts

100 Assets 400 Revenue

101 Cash 401 Legal Fees Income
102 Accounts Receivable
103 Equipment
104 Furniture & Fixture 500 Expense
105 Supplies 501 Salaries and Wages
502 Rent Expense
200 Liabilities 503 Advertising Expense
201 Accounts Payable 504 Utilities Expense
202 Loans Payable 505 Taxes and Licenses

300 Owner’s Equity

301 L. Banig, Capital
302 L. Banig, Drawing

2. The sequence of accounts in this chart of accounts should be

observed in opening ledger accounts.

GENERALJOURNAL PAGE 1

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 POST.
DATE DESCRIPTION DEBIT CREDIT
REF.

1 2015 1

2 Jan 1 Cash 1 0000 2

3 L. Banig, Capital 100000 3

4 Initial Investment 4

5 5

6 2 Taxes and Licenses 10000 6

7 Cash 10000 7

8 Payment of Mayor’s Permit 8

9 9

10 4 Cash 10000 10

11 Office Equipment 8 0000 11

12 L. Banig, Capital 90000 12

13 Additional Investment 13

14 14

15 10 Furniture and Fixture 80000 15

16 Accounts Payable 0 80000 16

17 Office desks and chairs bought 17

18 18

19 Cash 75 000 19

20 Legal Fees Income 0 75000 20

21 Billings for legal services 21

22 22

23 13 Furniture & Fixture 5000 23

24 Cash 5000 24

25 Desks and tables purchased 25

26 26

27 16 Cash 10000 27

28 F. Banig, Capital 10000 28

29 Additional investment 29

30 30

31 20 Advertising Expense 9000 31

32 Cash 9000 32

33 Payment for signboard 33

34 34

35 22 Cash 50000 35

36 Legal Fees 50000 36

37 Collection on January 15 billings 37

38 38

39 28 Cash 50000 39

40 Loan Payable 50000 40

41 Loan obtained from BPI 41

42 42

43 43

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 3. Evaluate your own output using the Performance Criteria Checklist.
4. Present your work to your trainer.

Assessment Methods:

Demonstration of skills using Performance Criteria Checklist; Oral

Questioning

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 Performance Criteria Checklist 2.2-1

CRITERIA
YES NO
Journal Entries are transferred in chronological order.
Postings are done with 100% accuracy.

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 Job Sheet 2.3-1

Title: Post Transactions

Performance Objective/s: Given the recorded transactions in a journal,

you should be able to prepare the ledger, transfer
entries, and summarize ledger for 3 hours
according to accounting principles with 100%
accuracy.

Supplies/ Materials/ Equipment: General Ledger, Pencil, Ruler,

Calculator

Steps/Procedures:
1. Open ledger accounts. (1) Write the account name at the top of the
ledger account form; (2) write the account number on the ledger
account form.

2. Enter the complete date (year, month, and day). Write the word
Balance in the Description column.

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3. Place a check mark (✓) in the Posting Reference column to show the
amount entered on this line is not being posted from a journal.
4. Enter the balance in the appropriate Balance column. Usually asset,
expense, and owner’s withdrawals accounts have debit balances.
Liability, owner’s capital, and revenue accounts have credit balances.

5. Following the 6 steps of posting transactions, transfer the

followingjournal entries to general ledger.

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 On December 1, 2015, Felizardo Lissandro opens AB Secretarial
School. The chart of accounts is as follows and the journal entries for the
month of December are given on the succeeding pages:

Chart of Accounts

100 Assets 400 Revenue

101 Cash 401 Tuition Fees Income
102 Accounts Receivable
103 Equipment 500 Expense
104 Furniture & Fixture 501 Salaries and Wages
502 Rent Expense
200 Liabilities 503 Advertising Expense
201 Accounts Payable 504 Utilities Expense
202 Loans Payable 505 Taxes and Licenses

300 Owner’s Equity

301 F. Lissandro, Capital
302 F. Lissandro, Drawing

6. The sequence of accounts in this chart of accounts should be

observed in opening ledger accounts.

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 GENERALJOURNAL PAGE 1

POST.
DATE DESCRIPTION DEBIT CREDIT
REF.

1 2015 1

2 Dec 1 Cash 8 0 0000 2

3 F. Lissandro, Capital 800000 3

4 Initial Investment 4

5 5

6 2 Taxes and Licenses 20000 6

7 Cash 20000 7

8 Payment of Mayor’s Permit 8

9 9

10 4 Equipment 100000 10

11 Cash 25000 11

12 Accounts Payable 75000 12

13 Computers bought for cash 13

14 on account 14

15 15

16 10 Advertising Expense 10000 16

17 Cash 0 10000 17

18 Payment for newspaper ads 18

19 19

20 Cash 5 0000 20

21 Tuition Fees Income 50000 21

22 Tuition Fess Collected 22

23 23

24 11 Furniture & Fixture 70000 24

25 Cash 70000 25

26 Desks and tables purchase 26

27 27

28 12 Cash 50000 28

29 F. Lissandro, Capital 50000 29

30 Additional investment 30

31 31

32 13 Advertising Expense 9000 32

33 Cash 9000 33

34 Payment for signboard 34

35 35

36 15 Salaries and Wages 50000 36

37 Cash 50000 37

38 Payroll, December 1-15 38

39 39

40 Cash 100000 40

41 Loan Payable 100000 41

42 Loan obtained from PNB 42

43 43

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 GENERALJOURNAL PAGE 1

POST.
DATE DESCRIPTION DEBIT CREDIT
REF.

1 2015 1

2 Dec 16 Accounts Payable (AB Co.) 5 0000 2

3 Cash 50000 3

4 Partial Payment of Account 4

5 5

6 F. Lissandro, Drawing 40000 6

7 Cash 40000 7

8 Withdrawal by the Sole Proprietor 8

9 9

10 18 Cash 25000 10

11 Tuition Fees Income 25000 11

12 Collection from students 12

13 13

14 20 Furniture & Fixture 15600 14

15 Cash 0 15600 15

16 Additional desks purchased 16

17 17

18 22 Rent Expense 5 0000 18

19 Cash 50000 19

20 Payment of December Rental 20

21 21

22 26 Utilities Expense 50000 22

23 Cash 50000 23

24 MERALCO bill, December 1-22 24

25 25

26 28 Salaries and Wages 50000 26

27 Cash 50000 27

28 Payroll, December 16-31 28

29 29

30 Cash 9000 30

31 Tuition Fee Income 9000 31

32 Collection from students 32

33 33

34 29 Accounts Receivable 50000 34

35 Tuition Fee Income 50000 35

36 Billings made for tuition fees 36

37 37

38 Cash 100000 38

39 Tuition fees Income 100000 39

40 Collections 40

41 41

42 42

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43 43

7. Compute account balances. A rule of thumb for finding a new

balance is that debits are added to debits, credits are added to
credits, but debits and credits are subtracted.
8. Evaluate your own output using the Performance criteria
Checklist.
9. Present your work to your trainer.

Assessment Methods:

Demonstration of Skills using Performance Criteria Checklist; Oral

Questioning

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 Performance Criteria Checklist 2.3-1

CRITERIA YES NO
1. Ledger for the list of asset, liability, and equity
account titles are prepared in accordance with the
Chart of Accounts.
2. Ledger for the list of income and expense account
titles are prepared in accordance with the Chart of
Accounts.
3. Journal entries are transferred in chronological order.

4. Postings are done with 100% accuracy.

5. Debits & Credits for each ledger account are added

correctly.
6. Balances are extracted with 100% accuracy.

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 OPERATION SHEET 2.3-1
Title: Perform Basic Calculations Using a Calculator

Performance Objective/s: Given a scientific calculator, you should be

able to perform basic calculations.

Supplies/ Materials/ Equipment : Paper, Pencil, Casio Scientific Calculator

Steps/Procedures:
1. Before using the calculator, slide its hard case
downwards to remove it, and then affix the hard
case to the back of the calculator as shown in the
illustration below.
2. Press ON to turn on the calculator.
3. Perform the following:
A. Use the +, -, x, and ÷ keys to perform arithmetic calculations.
Compute the following:
423 + 225 =
346 -212 =
231 x 18 =
250÷ 50 =
B. Percent Calculations

Compute the following:

150 x 10% =
250 x 25% =
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 2390 x 35% =

Compute the following:

- What percentage of 500 is 50?
- What percentage of 1000 is 100?

4. Write all your answers on your paper. You will present this to your
trainer.
5. Check your performance using the Performance Criteria Checklist.
6. Present your work to your trainer.

Assessment Methods:

Demonstration of Skills using Performance Criteria Checklist, Oral

Questioning

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 Performance Criteria Checklist 2.3-1

CRITERIA
YES NO
Did you remove the cover of the calculator?
Were you able to turn on the calculator easily?
Were you able to press the right number keys?
Were you able to use the basic operations to perform
arithmetic calculations?
Were you able to calculate percentage?
Were you able to compute the answers accurately?

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 References:

Books
Mejorada, N., Bookkeeping, JMC Press, Inc., 2000
Wild, J., Fundamental Accounting Principles, McGRAW-HiILL Philippines, 2008

Websites:

www.accountingexplained.com
www.myaccountingcourse.com
www.accountingcoach.com

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