Ledger is a book which contains separate page for each account and shows complete collection of all the accounts of a company. When the journal entries are recorded, the next step is to transfer the journal entry information from the journal to the ledger. This process is called posting and is usually done at the end of each day. In case of posting, the debit amount of journal is transferred to the debit column of the particular account in the ledger. Similarly, credit amount of journal is transferred to the credit column of the specific account in the ledger. In order to see the journal entries for the following ledger accounts please click here.

Kramer Trading Company

General Ledger

Cash

Furniture

 Capital

Bank

Truck Account

Note Payable

Rent Expense

Office Supplies

Purchases