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Procedure of Posting

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Posting is process of transferring journal and subsidiary books to ledger accounts. All journal entries are the base of posting in accounts of ledger. We know that every transaction has two parts, it has also two accounts, so posting of transaction is also in to two accounts. First record in one account’s debit side and then record in the credit side of other account.

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Accounting Education: Procedure of Posting
Procedure of Posting
Accounting Education
https://www.svtuition.org/2009/09/procedure-of-posting.html
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