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Posting to the Subsidiary Ledger During the month, each individual credit entry is posted from the pur chases journal to the creditor s account in the subsidiary ledger. A check mark is placed in the posting reference column in the purchases journal to show that the amount has been posted. The check mark is used because the individual creditor s accounts are not numbered. 1. When a purchase on account is made, the invoice becomes the ba sis for the credit to the creditor s ledger account. 2. When a payment is made, the account is debited. 3. Any credit balance in a subsidiary account represents an unpaid balance owed to that particular rm. No postings are made to the general ledger until the end of the month, when all the amounts are accumulated into one total. It is at this time that the total amount of all purchases for the month, as well as other debits, including supplies, equipment, land, and so on, are posted to the respec tive accounts and then credited to the accounts payable controlling ac count in the general ledger.



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Provide the proofs requested in Fig. 6-67. (a) Given: AC bisects jA To Prove: BC > CD (b) Given: BC > CD To Prove: AC bisects jA AB i CD AB is a tangent. To Prove: PC PD (d) Given: PC PD (c) Given: (6.17) (e) Given: mAC mBD To Prove: CE ED (f) Given: CE EB To Prove: AC > BD

Fig. 6-67

Prove each of the following: (a) The base angles of an inscribed trapezoid are congruent. (b) A parallelogram inscribed in a circle is a rectangle. (c) In a circle, parallel chords intercept equal arcs. (d) Diagonals drawn from a vertex of a regular inscribed pentagon trisect the vertex angle. (e) If a tangent through a vertex of an inscribed triangle is parallel to its opposite side, the triangle is isosceles.

(6.18)





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Ratios are used to compare quantities by division. The ratio of two quantities is the first divided by the second. A ratio is an abstract number, that is, a number without a unit of measure. Thus, the ratio of 10 ft to 5 ft is 10 ft 5 ft, which equals 2. A ratio can be expressed in the following ways: (1) using a colon, as in 3:4; (2) using to as in 3 to 4; (3) as a common fraction, as in 3; (4) as a decimal, 0.75; and (5) as a percent, 75%. 4 The quantities involved in a ratio must have the same unit. A ratio should be simplified by reducing to lowest terms and eliminating fractions. Thus to find the ratio of 1 ft to 4 in, we first change the foot to 12 in, and then take the ratio of 12 in to 4 in; the result is a ratio of 3 to 1, or 3. Also, the ratio of 21 : 1 would be restated 2 2 as 5 :1 or 5. The ratio of three or more quantities may be expressed as a continued ratio. Thus, the ratio of $2 to $3 to $5 is the continued ratio 2:3:5. This enlarged ratio is a combination of three separate ratios; these are 2:3, 3:5, and 2:5. Throughout this chapter, readers should use a calculator whenever they choose.

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7.1 Ratio of two quantities with the same unit Express each of the following ratios in lowest terms: (a) 15 to 3 ; (b) $1.25 to $5; (c) 21 years to 2 2 years.

The total of all the credit amounts posted to the accounts payable ledger must equal the total credit to the controlling account in the gener al ledger. When the postings from the purchases journal are completed for the month, the ledgers should balance. In order to prove that the subsidiary ledger is in agreement with the controlling account of the general ledger, a schedule of accounts payable is prepared. This schedule is the total of all the balances of each of the credit accounts. Their total must equal that of the controlling accounts payable.

15 5 3 1.25 1 (b) 5 4 21 2 5 (c) 2 4 (a)

7.2 Ratio of two quantities with different units Express each of the following ratios in lowest terms: (a) 2 years to 3 months; (b) 80 cents to $3.20.

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