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Ledgers

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Ledger

The book which contains a classified and permanent record of all the transactions of a business is called the ledger.
Ledger is the book of second entry. All the transactions are transferred to the Ledger under their respective account heads.

Format of Ledger

Dr.

 

Cr.

Date

Particulars

Amount

Date

Particulars

Amount

 

Name of the Credit account

 

 

Name of the Debit account

 

How to post entries into a Ledger?

Separate accounts headings are opened for each account mentioned in the Journals.
All entries related to a particular account are posted in the same accounts heading.
Example

posting from general journal to ledger

download "Posting from General Journal to Ledger" handout

opening entries to ledger

download "Posting of Opening entries from General Journal to Ledger"

posting from purchase journal to ledger

download "Posting from Purchase Journal to Ledger"

posting from purchase return journal to ledger

download "Posting from Purchase Return Journal to Ledger"

posting from sales journal to ledger

download "Posting from Sales Journal to Ledger"

posting from sales returns journal to ledger

download " Posting from Sales Return Journal to Ledger"

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