AC114 Unit 4 Ledger Posting Exercise Example

Reviewed by Chester Goodwin, MBA Accounting I Purdue University Global Free custom sample in 24 to 48h

Every line of a composite window-cleaning corporation's June journal is posted to its ledger account in this AC114 Unit 4 ledger posting exercise, with references written in both directions. Purdue Global AC 114, Accounting I, separates posting into its own unit because it is one of the most checkable steps in the cycle, and BS in Accounting students are graded on whether a reader can start anywhere and reach the source. Brightpane's Cash account is shown in four-column form with eleven dated postings and running balances to $33,220. Fourteen more accounts follow with their dates, journal pages and ending balances. The two compound entries are traced across their three accounts each. Checks confirm that no journal reference is blank and that debit and credit balances each total $68,900.

CourseAC114 Accounting I
UnitUnit 4
Paper typeLedger posting exercise
LengthAbout 680 words, 5 pages double-spaced
FormatAPA 7 student paper
SchoolPurdue University Global
ProgramBS in Accounting
UpdatedOctober 2026

Free sample paper for AC114 Unit 4

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Every Line to Its Account and Back: A Unit 4 Ledger Posting Exercise for a Window-Cleaning Corporation

[Student Name]

Purdue University Global

AC114: Accounting I

Unit 4 Ledger Posting Exercise

[Instructor Name]

[Date]

Brightpane Window Care, Inc. and its June amounts are composite; the textbook, framework and control framework cited are real.

What this part is doingPromising cross-references in both directions in the lead tells the grader the exercise was built to be checked.
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How the Posting Was Done

Posting moved each debit and credit from journal pages J1 and J2 to the account named, in date order. For every line, four things were recorded in the ledger: the date, the journal page, the amount in the debit or credit column, and the new running balance. When a line was posted, its account number was entered in the journal's reference column. A blank reference in the journal therefore means a line not yet posted, and a ledger amount without a page means an amount with no source (Franklin et al., 2019).

Cash, Account 101

June 1, J1, debit $40,000, balance $40,000. June 1, J1, credit $7,000, balance $33,000. June 2, J1, credit $1,800, balance $31,200. June 4, J1, credit $650, balance $30,550. June 8, J1, debit $3,600, balance $34,150. June 12, J1, debit $4,200, balance $38,350. June 15, J2, credit $2,300, balance $36,050. June 22, J2, credit $3,000, balance $33,050. June 25, J2, debit $1,900, balance $34,950. June 28, J2, credit $730, balance $34,220. June 30, J2, credit $1,000, balance $33,220.

The Other Fourteen Accounts

1. Accounts Receivable, 112: June 19, J2, debit $3,100; June 25, J2, credit $1,900. Balance $1,200 debit.

2. Cleaning Supplies, 126: June 4, J1, debit $650. Balance $650 debit.

3. Prepaid Insurance, 130: June 2, J1, debit $1,800. Balance $1,800 debit.

4. Equipment, 157: June 3, J1, debit $6,000. Balance $6,000 debit.

5. Truck, 167: June 1, J1, debit $22,000. Balance $22,000 debit.

6. Accounts Payable, 201: June 3, J1, credit $6,000; June 22, J2, debit $3,000. Balance $3,000 credit.

7. Unearned Service Revenue, 209: June 8, J1, credit $3,600. Balance $3,600 credit.

8. Notes Payable, 250: June 1, J1, credit $15,000. Balance $15,000 credit.

9. Common Stock, 311: June 1, J1, credit $40,000. Balance $40,000 credit.

10. Dividends, 332: June 30, J2, debit $1,000. Balance $1,000 debit.

11. Service Revenue, 400: June 12, J1, credit $4,200; June 19, J2, credit $3,100. Balance $7,300 credit.

12. Salaries Expense, 726: June 15, J2, debit $2,300. Balance $2,300 debit.

13. Utilities Expense, 732: June 28, J2, debit $310. Balance $310 debit.

14. Fuel Expense, 740: June 28, J2, debit $420. Balance $420 debit.

Compound Entries

Two entries touched three accounts. The June 1 truck purchase was posted to Truck, Cash and Notes Payable, each line carrying page J1, so all three parts lead back to the same entry. The June 28 bills were posted to Fuel Expense, Utilities Expense and Cash, with the single $730 credit to Cash matching the two debits of $420 and $310.

Because the journal shows where each line went and the ledger shows where each amount came from, a grader can pick the $1,200 receivable balance and trace both of its postings back to invoices 1001 to 1004 and the June 25 collection in two steps.

What this part is doingThe highlighted sentence demonstrates the two-way trail with a real balance, which is what the exercise is designed to test.
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Checks After Posting

1. Every line in J1 and J2 now carries an account number in its reference column; none is blank.

2. Total debit balances: $33,220 plus $1,200, $650, $1,800, $6,000, $22,000, $1,000, $2,300, $310 and $420, equal $68,900.

3. Total credit balances: $3,000 plus $3,600, $15,000, $40,000 and $7,300, equal $68,900.

4. Each account ends on its normal side, matching the Unit 2 classification.

Why the Cross-References Matter

A ledger that cannot be traced to a journal, or a journal that cannot be traced to documents, gives users no way to verify the figures, and verifiability is one of the qualities that makes accounting information useful (Financial Accounting Standards Board, 2018). The references are also a control. A missing reference marks an unposted line before it becomes an unexplained difference in the trial balance, which is cheaper to fix now than later (Committee of Sponsoring Organizations of the Treadway Commission, 2013).

What this part is doingEnding with the control purpose of cross-referencing shows the student understands why posting is graded separately.
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References

Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control: Integrated framework. https://www.coso.org

Financial Accounting Standards Board. (2018). Conceptual framework for financial reporting: Chapter 1, The objective of general purpose financial reporting, and Chapter 3, Qualitative characteristics of useful financial information (Statement of Financial Accounting Concepts No. 8, as amended). https://www.fasb.org

Franklin, M., Graybeal, P., & Cooper, D. (2019). Principles of accounting, volume 1: Financial accounting. OpenStax. https://openstax.org/details/books/principles-financial-accounting

What the AC114 Unit 4 assignment asks for

For the fourth AC114 unit, students post the previous unit's journal to the general ledger. Transfer each debit and credit to its account in date order, recording the date, the journal page, the amount and the new balance. Write the account number in the journal's reference column as each line is posted, and the journal page in the ledger, so the trail runs both ways. Use the ledger format your section names, T-accounts or balance columns. Post compound entries line by line, keeping their shared page reference. After posting, confirm that every journal line has a reference and that each account ends on its normal side. A quick total of debit and credit balances prepares for the trial balance. Expect about two pages; if you explain a posting rule, cite the textbook in APA 7.

How this AC114 Unit 4 example is built

The sample begins by explaining the posting procedure and what a blank reference would mean. The Cash account then appears in full, eleven postings from the June 1 stock issue to the June 30 dividend, each with page J1 or J2 and a running balance. A numbered list gives the other fourteen accounts with their postings and balances, from Accounts Receivable at $1,200 to Fuel Expense at $420. A section shows how the truck purchase and the June 28 bills were posted across three accounts each. The highlighted sentence traces the receivable balance back to its invoices and collection in two steps. Four checks confirm complete references, totals of $68,900 on each side and normal balances, and a closing section explains the control purpose of cross-references.

AC114 Unit 4 rubric: what earns full points

Posting exercises are graded on accuracy and on the completeness of the trail. Each amount must reach the right account on the right side with the right date. The two-way references, account numbers in the journal and page numbers in the ledger, are often scored separately from the balances, so a correct ledger without them can still lose points. Running balances, where the format uses them, must be correct at every line. Compound entries need every part posted. Accounts should end on their normal side, and any unusual balance should be explained. A check of totals before the trial balance shows care. Neat layout and APA 7 citations complete the assessment.

AC114 Unit 4 help from the desk

Ledger posting errors usually involve a debit posted as a credit, an amount posted twice, or a compound entry with one line missed. Many students forget the journal side of the cross-reference, leaving the reference column blank. Running balances are miscalculated after one line and stay wrong. Dates are copied from the wrong entry. Accounts are given titles that differ from the chart. Balances are not totaled, so errors surface only at the trial balance. If your journal is done but your ledger will not agree, our writers can post it with full references from your entries.

Get an AC114 Unit 4 example written to your instructions

Forward the journal you produced in Unit 3, or the one your AC114 section supplied, plus the Unit 4 instructions and rubric. Posting is carried out on those exact lines and returned in 24-48h with every cross-reference in place. The first custom sample is free, so comparing it against your own ledger costs nothing. The paper above is an original model document written by our desk, not a submitted student paper and not an official Purdue University Global document.

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AC114 Unit 4 questions, answered

Should I use T-accounts or four-column ledger accounts?

Whatever your section's problem supplies or names. T-accounts show the two sides visually and suit short problems; the balance-column format shows a running balance and is closer to what accounting software produces. AC114 sections use both, and a sample built to the required form keeps the grader's eye on the numbers rather than the layout.

What exactly goes in the reference columns?

In the journal, the account number of the ledger account each line was posted to. In the ledger, the journal page the amount came from, such as J1. Together they form a two-way trail, and filling both at the moment of posting is what proves a line was transferred rather than copied from memory.

My ledger balances look right but I lost points. Why?

Most often the cross-references were missing or incomplete, which some rubrics score separately from the balances. The other common cause is an unusual balance written in the usual column, such as cash that briefly went negative shown as a debit. Graders check the path as well as the destination, since the course is teaching the path.

Where can I find a free AC114 Unit 4 sample paper?

A complete AC114 Unit 4 ledger posting exercise is on this page, posting a window-cleaning corporation's June journal to fifteen accounts with two-way references and balance checks.

What does a blank reference mean in the AC114 Unit 4 sample?

A blank in the journal's reference column marks a line not yet posted, and a ledger amount without a journal page has no traceable source. Both are signs to fix before the trial balance.