Summarize transactions of an account by updating ledgers to obtain current balance.

Indicators for this outcome
(a) Create a chart of accounts and sort assets (100), liabilities (200), capital (300), revenue (400) and expenses (500) into numerical order for a service business organized as a proprietorship.
(b) Identify the columns (e.g., date, name, account, number, account number, entry, balance) of a ledger form and open a ledger for each account.
(c) Discuss the need for a ledger (i.e., balance of accounts) when a journal is already done.
(d) Post amounts from the general debit and credit columns into individual accounts in the general ledger.
(e) Post totals from the special amount columns to individual accounts.
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