Question

Transfer this journal into ledger please
1) bank a/c..... Dr
To capital a/c
2) Drawings a/c...... Dr
To bank a/c
3) Bank a/c...... Dr
To puchase a/c
4) Cash a/c
To sales a/c
5) maya a/c..... Dr
To cash a/c

Answer 1

in ledger left hand side indicate debit and right hand side indicate credit. to post the journal entry to ledgers debit the ledger which is debit in journal. eg, in this first journal entry says debit the bank account and credit the capital account.

when posting to bank account write capital in the particular of debit side and the amount corresponding to bank account in amount column.

when posting to capital account it is to be credited.so writ the name of bank account in particulars of right hand side and the corresponding amount of capital in amount column.

in short

bank a/c dr.

to, capital

to debit bank account write the name o of the credited ledger in particulars of left hand side of bank account. amount will be corresponding to bank account.