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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
COMPILED BY:
Mr. Aaron Jed Y.
Tumbali
Document No.
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Revision No.
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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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Mr. Aaron Jed Y.
Tumbali
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BOOKKEEPING NC III
COMPETENCY-BASED LEARNING MATERIALS
List of Competencies
No.
UNIT OF COMPETENCY
1
Journalize Transactions
2
Post Transactions
3
Prepare Trial Balance
4
Prepare Financial Reports
5
Review Internal Control
System
CBLMs on
Bookkeeping NC III
Posting
Transactions
MODULE TITLE
CODE
Journalizing
HCS412301
Transactions
Posting Transactions HCS412302
Preparing Trial
Balance
Preparing Financial
Reports
Reviewing Internal
Control System
Date Developed:
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COMPILED BY:
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Tumbali
HCS412303
HCS412304
HCS412305
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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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
COMPILED BY:
Mr. Aaron Jed Y.
Tumbali
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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
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Learning Outcome 2
Post Transactions
LEARNING GUIDE
Learning Steps
Resources
1. Read Information Sheet 2.2-1
Procedures in transferring
Journal Entries
2. Answer Self-Check 2.2-1
Information Sheet 2.2-1
Self-Check 2.2-1
3. Check answers with Answer Key
2.2-1
Answer Key 2.2-1
PC/ Laptop
LCD Projector
4. Listen and watch the lecturedemonstration on the actual
procedures in transferring journal
entries.
Powerpoint presentation
Video Clips - Transferring Journal
Entries
Speaker
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Tumbali
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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 step to perform in transferring journal entries according
to accounting principle.
Introduction:
In the previous lesson, you learned how to open accounts in the
general ledger. In this lesson you will learn how to transfer general
journal entries to the ledger. Recall that posting is the process of
transferring information from the general journal to individual general
ledger accounts. To provide current information to management, the
accountant for the Jeep dealer in your area probably posts journal
entries to the general ledger every day.
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
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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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.
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
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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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.
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Tumbali
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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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Self-Check 2.2-1
A. Enumerate the 6 steps in transferring journal entries.
1.
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.
GENERAL JOURNAL
DATE
1
2
3
4
20-May
DESCRIPTION
POST.
REF.
PAGE
DEBIT
1
CREDIT
1
1 Cash in Bank
David Serlo, Capital
Memorandum 101
CBLMs on
Bookkeeping NC III
Posting
Transactions
101
301
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10 0 0 0 00
2
10 0 0 0 00
3
4
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Answer Key 2.2-1
A.
1.
2.
3.
4.
5.
6.
Locate the account to be debited/credited.
Enter the date.
Enter the posting reference on the ledger account form.
Enter the debit/credit amount.
Compute the new account balance.
Enter the account number in the Posting Reference column of the
general journal.
B.
AACCOUNT Cash in Bank
DATE
20-May.
DESCRIPTION
1
ACCOUNT NO. 101
POST.
REF.
BALANCE
DEBIT
G1
CREDIT
10 0 0 0 00
AACCOUNT David Serlo, Capital
DATE
20-May.
DESCRIPTION
1
Posting
Transactions
CREDIT
10 0 0 0 00
ACCOUNT NO. 301
POST.
REF.
BALANCE
DEBIT
G1
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DEBIT
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CREDIT
10 0 0 0 00
DEBIT
CREDIT
10 0 0 0 00
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Task Sheet 2.2-1
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Mr. Aaron Jed Y.
Tumbali
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On December 1, 2015, Luisito Banig opens a law office. The chart of
acconts is as follows and the journal entries for the month of December are
given on the succeeding pages:
Chart of Accounts
100 Assets
101 Cash
102 Accounts Receivable
103 Equipment
104 Furniture & Fixture
105 Supplies
400 Revenue
401 Legal Fees Income
500 Expense
501 Salaries and Wages
502 Rent Expense
503 Advertising Expense
504 Utilities Expense
505 Taxes and Licenses
200 Liabilities
201 Accounts Payable
202 Loans Payable
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Tumbali
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PAGE 1
GENERAL JOURNAL
DATE
1
2
POST.
REF.
DESCRIPTION
2015
Jan
1
3
4
DEBIT
CREDIT
1
Cash
L. Banig, Capital
Initial Investment
1 0000
0
Taxes and Licenses
Cash
Payment of Mayor’s Permit
10000
Cash
Office Equipment
L. Banig, Capital
Additional Investment
10000
2
100000
4
5
6
5
2
7
8
6
10000
11
12
13
9
4
10
8 0000
11
90000
16
17
14
10 Furniture and Fixture
Accounts Payable
Office desks and chairs bought
80000
0
15
80000
20
21
18
Cash
Legal Fees Income
Billings for legal services
75 000
0
19
75000
24
25
22
13 Furniture & Fixture
Cash
Desks and tables purchased
5000
23
5000
28
29
26
16 Cash
F. Banig, Capital
Additional investment
10000
27
10000
32
33
30
20 Advertising Expense
Cash
Payment for signboard
9000
0
31
9000
36
37
34
22 Cash
Legal Fees
Collection on January 15 billings
50000
28 Cash
Loan Payable
Loan obtained from BPI
50000
35
50000
40
41
36
37
38
39
32
33
34
35
28
29
30
31
24
25
26
27
20
21
22
23
16
17
18
19
12
13
14
15
7
8
9
10
3
38
39
50000
40
41
42
42
43
43
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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3. Evaluate your own output using the Performance Criteria Checklist.
4. Present your work to your trainer.
Assessment Methods:
Demonstration
Questioning
of
skills
using
CBLMs on
Bookkeeping NC III
Posting
Transactions
Performance
Date Developed:
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COMPILED BY:
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Tumbali
Criteria
Checklist;
Oral
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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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Tumbali
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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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Bookkeeping NC III
Posting
Transactions
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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 following
journal entries to general ledger.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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On December 1, 2015, Felizardo Lissandro opens AB Secretarial
School. The chart of acconts is as follows and the journal entries for the
month of December are given on the succeeding pages:
Chart of Accounts
100 Assets
101 Cash
102 Accounts Receivable
103 Equipment
104 Furniture & Fixture
400 Revenue
401 Tuition Fees Income
500 Expense
501 Salaries and Wages
502 Rent Expense
503 Advertising Expense
504 Utilities Expense
505 Taxes and Licenses
200 Liabilities
201 Accounts Payable
202 Loans Payable
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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
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PAGE 1
GENERAL JOURNAL
DATE
1
2
POST.
REF.
DESCRIPTION
2015
Dec
1
3
4
DEBIT
CREDIT
1
Cash
F. Lissandro, Capital
Initial Investment
8 0 0000
2
800000
4
5
6
5
2
7
8
Taxes and Licenses
Cash
Payment of Mayor’s Permit
20000
6
20000
11
12
13
14
9
4
Equipment
Cash
Accounts Payable
Computers bought for cash
on account
100000
10 Advertising Expense
Cash
Payment for newspaper ads
10000
0
Cash
Tuition Fees Income
Tuition Fess Collected
5 0000
11 Furniture & Fixture
Cash
Desks and tables purchase
70000
12 Cash
F. Lissandro, Capital
Additional investment
50000
10
25000
11
75000
12
13
14
15
16
17
18
15
16
10000
21
22
19
20
50000
25
26
23
24
70000
29
30
27
28
50000
33
34
31
13 Advertising Expense
Cash
Payment for signboard
9000
0
15 Salaries and Wages
Cash
Payroll, December 1-15
50000
32
9000
37
38
35
36
50000
41
42
37
38
39
40
33
34
35
36
29
30
31
32
25
26
27
28
21
22
23
24
17
18
19
20
7
8
9
10
3
39
Cash
Loan Payable
Loan obtained from PNB
100000
40
100000
41
42
43
43
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Tumbali
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PAGE 1
GENERAL JOURNAL
DATE
1
2
3
4
POST.
REF.
DESCRIPTION
2015
Dec 16 Accounts Payable (AB Co.)
Cash
Partial Payment of Account
DEBIT
CREDIT
1
5 0000
2
50000
4
5
6
7
8
5
F. Lissandro, Drawing
Cash
Withdrawal by the Sole Proprietor
40000
6
40000
11
12
9
18 Cash
Tuition Fees Income
Collection from students
25000
20 Furniture & Fixture
Cash
Additional desks purchased
15600
0
22 Rent Expense
Cash
Payment of December Rental
5 0000
26 Utilities Expense
Cash
MERALCO bill, December 1-22
50000
28 Salaries and Wages
Cash
Payroll, December 16-31
50000
Cash
Tuition Fee Income
Collection from students
9000
0
10
25000
15
16
13
14
15600
19
20
17
18
50000
23
24
21
22
50000
27
28
25
26
50000
31
32
29
30
9000
35
36
33
29 Accounts Receivable
Tuition Fee Income
Billings made for tuition fees
50000
34
50000
39
40
35
36
37
38
31
32
33
34
27
28
29
30
23
24
25
26
19
20
21
22
15
16
17
18
11
12
13
14
7
8
9
10
3
37
100000
Cash
Tuition fees Income
Collections
38
100000
39
40
41
41
42
42
43
43
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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Mr. Aaron Jed Y.
Tumbali
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7. Compute account balances. A rule of thumb for finding a new
balance is that debits are added to deb- its, 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
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
COMPILED BY:
Mr. Aaron Jed Y.
Tumbali
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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.
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
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Mr. Aaron Jed Y.
Tumbali
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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
the hard case to the back of the
calculator as shown in the illustration
below.
affix
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% =
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
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250 x 25% =
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
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
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Mr. Aaron Jed Y.
Tumbali
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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?
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
COMPILED BY:
Mr. Aaron Jed Y.
Tumbali
Document No.
Issued by:
AETI
Revision No.
Page 27 of 28
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
CBLMs on
Bookkeeping NC III
Posting
Transactions
Date Developed:
March 2016
COMPILED BY:
Mr. Aaron Jed Y.
Tumbali
Document No.
Issued by:
AETI
Revision No.
Page 28 of 28