The process of transferring the debit and credit from the general journal to the proper ledger accounts is called posting the debit column of the journal is posted by entering it on the debit side of an account listed in the credit column of the journal is posted to the credit side of a ledger account.The posting may very some what with the preferences of the individual.The following sequence is commonly used.
1- Locate in the ledger first account named in the journal entry.
2- Enter in the debit column of the ledger account the amount of the debt as shown in the journal.
3- Enter the date of the transaction in the ledger account.
4- Enter in the reference column of the ledger accounts the number of the journal page from which the entry is being posted.
5-The recording of the debit in the ledger account.
1- Locate in the ledger first account named in the journal entry.
2- Enter in the debit column of the ledger account the amount of the debt as shown in the journal.
3- Enter the date of the transaction in the ledger account.
4- Enter in the reference column of the ledger accounts the number of the journal page from which the entry is being posted.
5-The recording of the debit in the ledger account.
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