Q.From the following journal entry, show how it would be posted in both the affected ledger accounts: 'Purchases A/c …Dr. ₹35,000, To Ganesh A/c ₹35,000 (Being goods purchased from Ganesh on credit).'

A single journal entry always creates exactly one posting on the debit side of one account and one posting on the credit side of another.

Since Purchases A/c was debited in the journal entry, it is posted to the debit side of the Purchases account, with the particulars naming the other account (Ganesh):

Purchases Account

Since Ganesh A/c was credited in the journal entry, it is posted to the credit side of Ganesh's account, again naming the other account (Purchases):

Ganesh Account

Notice neither account's particulars column ever says 'To Purchases A/c' in the Purchases account itself, or 'By Ganesh A/c' in Ganesh's own account — each side always names the counterpart account, which is what lets someone trace where a posted amount came from.

Identify which account was debited and which was credited in the journal entry; post the debited account to its own debit side (naming the credited account with 'To'), and post the credited account to its own credit side (naming the debited account with 'By').

Writing 'To Purchases A/c' inside the Purchases account's own ledger, instead of naming Ganesh — the particulars column must always reference the OTHER account, never repeat the account's own name.