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The Complete Idiot's Guide® To Accounting by Lita Epstein, Shellie L. Moore

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Posting to the Ledger

The accounts you built in Chapters 2 and 3 for the chart of accounts are now in the general ledger in the same order that you built them. Every account in the ledger should have a separate page, if you are building the ledger manually. (A computerized system will manage this setup for you.) If you are building a manual general ledger, buy a pad of ledger sheets. (See the example that follows.)
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The ledger should have five columns: date, reference number, description, debit, and credit. The date is the date of the transaction. The reference number is a numbering system you should develop for your entries. Numbering each ...

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