The following procedures are followed for recording the transactions in the ledger:
Separate accounts are opened in the ledger for different accounts recorded in the journal.
The concerned accounts debited in the journal are to be debited in the ledger and the concerned account credited in the journal are also credited in the ledger.
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Whether the posting is made on the debit side or credit side of an account, first of all the date of transaction (as give in the journal) will be entered in the date column, the folio column is used to record the page number of the journal where the concerned journal entry appears and the amount involved in the journal entry shall be entered in amount column.
While posting on the debit side of an account in the particulars column, the name of the account credited with the customary word “To” at the beginning and while posting on the credit side of an account in the particular column, the name of the account debited in the journal entry is to be recorded with the customary word “By” at the beginning.