Format of a Ledger Account

A ledger account is traditionally prepared in a 'T' format, with the account name written at the top and the account split into two halves — Debit on the left, Credit on the right:

Name of Account

• Date — the date of the transaction, taken from the Journal.
• Particulars — the name of the other account involved in the transaction (never the name of the account itself), preceded by "To" on the debit side or "By" on the credit side.
• J.F. (Journal Folio) — the page number of the Journal from which the entry is posted, allowing the entry to be traced back.
• Amount — the amount of the transaction. …