Rules for Posting from Journal to Ledger

Posting means transferring each journal entry to its two related ledger accounts, following a fixed, mechanical rule so that the double-entry effect is preserved exactly:

1. The account debited in the Journal is posted to the debit side of that account in the Ledger, with the particulars column reading "To ⟨name of the account credited in the journal entry⟩".
2. The account credited in the Journal is posted to the credit side of that account in the Ledger, with the particulars column reading "By ⟨name of the account debited in the journal entry⟩".

For example, the journal entry "Furniture A/c …Dr. ₹25,000, To Cash A/c ₹25,000" is posted as:

• In the Furniture Account: debit side, "To Cash A/c … ₹25,000"
• In the Cash Account: credit side, "By Furniture A/c … ₹25,000" …