Written on Jul, 15, 2012 by in | Leave a comment
ledger-2

Ledger posting is very important part of accounting system. As we know that to reach to any financial result, we have to go through so many process. For example, first of all, we must know to maintain proper account records. To maintain proper account records, one must know proper accounting system. And proper accounting system includes following important steps to …

Written on Jul, 07, 2012 by in | 2 Comments.

For recording the business transactions, first of all, the vouchers are prepared by accountants. As we know that different types of vouchers are prepared for different type of transactions. Preparation of vouchers is very very responsible job. Proper allocation of accounting heads should be done by accountant as per the nature of transaction. After preparation of vouchers, now, question arises …

Written on Nov, 20, 2011 by in | Leave a comment

Journals or day books and ledger are the most important books of the accounting entry systems. Following are the relationship between the ledger and the journals:- Journals are the primary books of the entry and the ledger is the book of second entry. The entries relating to various accounts are recorded in journals date wise while the entries relating to …


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