Posting a Journal to the Ledger Accounts

Posting a journal to ledger accounts is key to the accounting process.

The journal specifies the ledger accounts to be adjusted because of a financial transaction.

The journal must have equal debit and credit items.

Finally the trial balance is the summary of the ledger account balances. This process is shown in the following infographic.

To learn more and have a teacher explain this with a video and an example of the whole process, take this Introductory Accounting Tutorial Course Journals Ledgers and the Trial Balance Tutorial Course

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