Ledger Entries - Topic 2

Ledger Entries - 2nd Topic.

Ledger Account / Ledger Posting Performa.

DR								CR
Date	Particular	J.F No.	Amount		Date	Particular	J.F No.	Amount

Example: - On 1st January 2018, Commenced business with cash 1,00,000/-

Journal Entry: Cash A/c......Dr.      1,00,000
                                  To Capital A/c       1,00,000

Note: Above transaction reflecting in two accounts 1. Cash A/c & 2. Capital A/c

Ledger Posting: - 

DR Cash Account CR Date Particular J.F No. Amount Date Particular J.F No. Amount  1.1.2018 To Capital A/c  1,00,000

DR Capital Account CR Date Particular J.F No. Amount Date Particular J.F No. Amount  1.1.2018 By Cash 1,00,000

After posting above entries we will close this accounts on year ending with balance carried down (Balance c/d) & balance Brought down (Balance b/d)

DR			Cash Account					CR
Date	Particular	J.F No.	Amount		Date	Particular	J.F No.	Amount
1.1.2018	To Capital A/c		1,00,000		31.03.2018	To Balance c/d		1,00,000
			1,00,000					1,00,000
1.04.2019	By Balance b/d		1,00,000

DR			Capital Account					CR
Date	Particular	J.F No.	Amount		Date	Particular	J.F No.	Amount
31.03.2018	To Balance c/d		1,00,000		1.1.2018	By Cash		1,00,000
			1,00,000					1,00,000
					1.04.2019	By Balance b/d