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Proving and Ruling a Journal

This guide outlines the essential steps for proving and ruling journal accounting entries effectively. It includes instructions for adding amounts across debit and credit columns and ensuring their equality. The process for proving a journal page involves marking totals and carrying forward figures to subsequent pages. Additionally, it details how to start a new journal page, including the requirements for ruling lines, writing dates, and ensuring accurate column totals. Follow these steps to maintain accurate and organized accounting records.

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Proving and Ruling a Journal

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  1. Proving and Ruling a Journal Accounting 1 Chapter 3 Section 4

  2. Steps • 1. Add each of the amount columns • 2. Add the debit columns and then add the credit columns • 3. Verify that the total debit and total credit are equal. Proving a Journal Page

  3. Steps • Rule a single line across all amounts directly below the last entry. (Indicate that the columns are to be totaled.) • On the next line write the date in the date column. • Write carried forward in the account title column. Place a check mark in post. Ref column (chapter 4) • Write each column total below the single line. • Double rule below all the total columns. (Indicates that the total credits equal the total debits) Ruling a Journal Page

  4. Steps • 1. Write the page number at the top of the journal. • 2. Write the date • 3. Write brought forward in the account title column. • 4. Record column totals brought forward from previous page. Starting a New Journal Page

  5. Steps • 1. Rule a single line across all the amount columns. • 2. Write the date • 3. Write totals in the account title column. • 4. Write each column total below the single line. • 5. Rule a double line below the column totals. Proving and Ruling at the End of the Month

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