About Lesson
LEDGER POSTING
Ledger is an account book that is used to record all transactions of a particular account. It is used to classify Journal Entries into individual accounts.
General Proforma of Ledger
Dr. Cr.
Particulars |
J.F |
Amount |
Particulars |
J.F |
Amount |
To …… To …. To Balance (Credit side total > Debit side total) |
|
xxx xxx xxx
|
By …… By …. By Balance (Debit side total > Credit side total) |
|
xxx xxx xxx
|
|
xxxx |
|
xxxx |