write formate of ledger in accountancy.
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Answer:
✍️For recording various transactions of a business enterprise, a ledger contains different accounts showing the impact of the business transactions occurred during an accounting period. It is a collection of all accounts, debited or credited in the books of original entry viz. subsidiary books and proper journal.
✍️A general ledger account is an account or record used to sort, store and summarize a company's transactions. These accounts are arranged in the general ledger (and in the chart of accounts) with the balance sheet accounts appearing first followed by the income statement accounts.
❇️Hope it will be helpful.❇️
The information that has already been recorded in the journal is just transferred to the relevant ledger accounts in the general ledger. For the purpose of posting to general ledger, we can divide a journal entry into two parts – a debit part and a credit part. Both the parts essentially contain one or more accounts.