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Topic: Miscellaneous
Number of pages / Number of words: 4 / 998
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There are four steps that must be completed to post within a ledger: enter the debited account(s) date, journal page, and debit amount shown within the journal; with the account number to which the debit amount was posted in the reference column; record the credited account(s) date, journal page, and credit amount listed in the journal; and finally, record the account number to which the credit amount was post into the reference column...


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Posting is considered compete when a company lists all of the posting reference numbers opposite of the account titles in the journal(s). The more detailed a posting is, the easier it is to find a specific transaction at a later time.

Trial Balance.

Following the posting of accounts, accountants create an unadjusted trial balance; this is basically a listing of all the accounts a company has and those account's balances...


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