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Format of Ledger

The format of a ledger is as follows:

 

Dr.

_______________ Account Cr.

Date

Particulars

J.F.

Date

Particulars

J.F.

 

 

 

 

 

 

 

 

 

As shown above, there are four columns on each side of an account:

  • Date: The date of the transaction is recorded in this column.
  • Particulars: Each transaction affects two accounts. The name of the other account which is affected by the transaction is written in this column.
  • Journal Folio or J.F: In this column, the page number of the journal or Subsidiary Book form which that particular entry is transferred is entered.
  • Amount: The amount pertaining to this account is entered in this column,





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