Principal Book of Accounts.
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The following is the specimen ruling of the standard form of the ledger account.
Ledger posting :
The term ‘posting’ means transferring the debit and credit items from the journal to their respective accounts in the ledger. So without practical accounting training also, you can do this. Still, certain minute things which are covered in various accounting courses are also explained here.
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Principal Book of Accounts. Oh! ... Ledger is the principal book of accounts where similar transactions relating to a particular person or property or expenses are recorded. It is a set of accounts
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