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Posting and the Rules for Posting

The process of transferring the transaction recorded in the journal to the concerned ledger account is known as Posting. It may be done daily, weekly or monthly depending upon the nature and volume of transactions.

Rules of Posting

Posting is the process of transferring entries from Journal or Subsidiary Books to the ledger. The following rules should be observed while posting entries in the ledger:

  • All transactions relating to an account should be entered at one place. In other words, two separate accounts should not be opened for posting transactions relating to the same account.
  • The word “To” is used before the accounts which appear on the debit side of an account. Similarly, the word “By” is used before the accounts which appear on the credit side of an account.
  • If an account has been debited in the journal entry, the posting in the ledger should also be made on the debit side of such account. In the Particulars column, the name of the other account which has been credited in the journal entry should be written for reference.
  • If an account has been credited in the journal entry. The posting in the ledger should also be made on the credit side of such account. In the particulars column. The name of the other account which has been debited in the journal entry should be written for reference.
  • Similar amount which has been posted on the debit side of an account should also be posted on the credit side of another account.





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