Except the opening balance all entries on the debit side of the cash book are posted to the credit sid of the respective account in the ledger with the words “By Cash/Bank” written in the particulars column.
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All entries in the credit side of the cash book except the closing balance is posted to the debit side of the respective accounts in the ledger with the words “To Cash/Bank” written in the particulars column. The contra entries in case of triple column cash book are not posted to ledger. The total of discount column on the debit side of cash book is posted to discount allowed column in the ledger with the words “To Sundries” written in the particular column. Similarly, the total of discount column on the credit side of cash book is posted to Discount Received Account in the ledger with the word “By Sundries” written in the particulars column.