Republic of the Philippines

SOUTHERN LEYTE STATE UNIVERSITY

Main Campus, Sogod, Southern Leyte
Website: www.s;suonline.edu.ph/
op@slsuonline.edu.ph
Telefax: (053) 577 – 8299

Institute of Arts and Sciences

SELF – PACED LEARNING PLAN
FUNDAMENTALS OF ACCOUNTING
APRIL 1 – 3, 2020

CONTENT OF THE
TITLE OF SELF – LEARNING ANSWERS TO GUIDE
OBJECTIVES LESSON/SHORT
TOPIC ACTIVITIES QUESTIONS
READINGS/EXPLANATION
CHAPER 4 - To - Posting the Ledger - Most of the 1. Answers to the Self
: POSTING introduce to - Procedure in posting Journal questions will be Learning Activities will be
TO THE the Entries to the Ledger activity wise given through student’s
LEDGER students - Footing (transactions actual preparations of the
AND TRIAL the book of - Trial Balance given to post in transactions given.
BALANCE final entry - Preparation in Preparing the the Ledger and
(Second which is the Trial Balance of Balances then create a
and Third Ledger Trial Balance)
Steps of - To acquaint DISCUSSION POINTS
the the
Accountin students of - After the transaction have
g Process) the proper been recorded in the Journal,
use of the the entries in the Journal will
General then be transferred to
Ledger another book called “Ledger”
- To develop for the final recording.
the The process of transferring
 students entries for the Journal to the
skills in the Ledger is what we call
posting “Posting” which is the second
process phase of the accounting
- To help the process.
students - Trail Balance is a statement
understand listing the debit and credit
in its balances of accounts in the
entirety, the General Ledger that are
posting remaining open at the end of
process and the accounting period”. This
the need to form of trial balance is being
prepare the referred to as the “Trial
trial Balance of Balances”
balance

Prepared by: Noted: Approved:

BERNADITH ALO RADAZA ELVIE D. DURAN, Ed, D DR. FRANCIS ANN

R. SY
Name & Signature of Faculty/Staff Director, Institute of Arts and Sciences Concerned
VP/Campus Director