Posting and balancing practice
Objective: Post several entries accurately and compute closing balances.
Recommended first: The general ledger
Open the T-accounts simulator to post a short batch of entries yourself, then answer the balance questions. Each posted row links back to its entry.
Posting practice builds the habit of checking as you go. After each batch, compute balances and compare the total of debit balances with the total of credit balances. If they differ, the error is in the batch you just posted, which narrows the search. Equal totals still require a review of account choices, because wrong-account errors do not change totals.
Check your work
- Are debit-balance and credit-balance totals equal?
- Did any account end on an abnormal side?
- Can each balance be traced to its postings?
After posting, debit balances $12,400 and credit balances $12,400 — the ledger is in balance.
| Account | Debit | Credit |
|---|---|---|
| Total debit balances | $12,400.00 | |
| Total credit balances | $12,400.00 |
Common mistakes
✗ Stopping once totals agree.
✓ Equal totals can still hide wrong-account errors.
Guided practice
Use hints freely here.
Item 1 of 1
Find the Cash T-account balance
The Cash T-account opens with a debit balance of $1,900.00. During the week it receives debits of $300.00 and $850.00 and credits of $280.00, $350.00, and $80.00. What is the closing balance?
Independent practice
Try these without hints. Completing the lesson needs at least one independent item solved without revealing the answer.
Item 1 of 4
Accounts Payable ledger balance
Accounts Payable opens with a credit balance of $2,600.00. Two supplier bills for $880.00 and $480.00 are posted, and a payment of $1,500.00 is made. What is the closing credit balance?
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Key terms
- Posting
- Copying journal lines to their ledger accounts.
References and provenance
- OpenStax, Principles of Accounting, Volume 1: Financial Accounting (accessed 2026-10-29)
Original lesson written for Bookkeeping Exercises (AI-assisted drafting). Calculations are verified by the platform's automated accounting tests. Not yet reviewed by a credentialed accountant. Updated 2026-10-29.