Written on Jul, 18, 2012 by in | Leave a comment

Trial balance is prepared with the help of ledger accounts, cash book and bank book.  It is compulsory for every business firm to prepare trial balance because without preparing the trial balance, it is not possible to prepare final accounts. More over, with the help of trial balance, arithmetical mistakes in entries, postings and balancing, can be traced out. After …

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

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 …

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