This document provides instructions for starting a new journal page in accounting. It includes an example of a completed journal page, how to start a blank general journal page, and discusses standard accounting practices for journal entries.

1. LESSON 3-4 Starting a New Journal Page

2. A COMPLETED JOURNAL PAGE page 74

3. STARTING A NEW GENERAL JOURNAL PAGE page 75 2

4. STANDARD ACCOUNTING PRACTICES page 76 1 3 4 6 2 5