The process of transferring the entries recorded in the journal into appropriate account in the ledger is called posting.
Steps
-Take the Debit aspect of journal entry
-Look in to the account opened to be debited in the ledger
-In the particulars column write the name of other aspect appearing in the second line of journal entry.
-Take the Credit aspect of same journal entry
-Post in to the Credit of that account opened for crediting it.
-Then the other aspect should be written in the particulars column
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