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General Ledger and Month End Procedures

Adult Programs / Professional Development -
Adult Online Professional & Personal Development Spring/Summer 2024

In this course, you will learn how to post journal entries to the correct general ledger accounts impacted by each transaction. This course will show you how to make sure your general ledger balances at the end of each month by preparing an unadjusted trial balance. You will learn how to look for errors when you don’t balance, and how to determine to correct entries. After posting correcting entries and/or adjusting entries, you will verify debits and credits equal with an adjusted trial balance. This course also goes through the steps of performing monthly bank reconciliations.

This course can be taken alone or as part of the 3 course Bookkeeping Certificate.

Class Details:

Unit 1: The General Ledger
  • What is the General Ledger
  • Why must the general ledger balance
  • Posting to the general ledger
  • Activity ~ Posting to The General Ledger
Unit 2: The Unadjusted Trial Balance
  • What is the unadjusted trial balance
  • Verify debit and credit balances
  • Finding errors
  • Activity ~ Find The Errors
Unit 3: Correcting Entries and Adjusting Entries
  • Determine correcting entries
  • Adjusting entries and how to prepare them
  • Posting correcting entries and adjusting entries to the general ledger
  • Activity ~ Preparing Entries and Posting to General Ledger
Unit 4: The Adjusted Trial Balance
  • Verify the accuracy of the adjusted trial balance
  • Prepare monthly bank reconciliations
  • Activity ~ Prepare a Bank Reconciliation

Sharon DeFonteny

LERN Instructor

Sharon deFonteny has a degree in Business Education with a concentration in Accounting and spent many years in Corporate America working in Accounting and Finance. For the past 5 years, she has created and taught online Business courses for Bucks County Community College. Her experience in business, as well as experience in teaching, has allowed her to help people understand the Accounting and Finance process.

SLCERT12B2 Closed

  Learning Resources Network, Inc , Sharon DeFonteny

Virtual Class
Sun-Sat, Jul 1 - Jul 26
12:01 AM - 11:59 PM


Min Age   16 yr.

Price: $ 195 00

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