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Ledger posting is a method wherein entries are transferred from journals. Ledger posting and trial balance is a crucial and vital step in an accounting style.

To relieve the learners from the troubles of ledger posting and trial balance, BookMyEssay offers Ledger Posting and Trial Balance assignment help. The steps can be very tricky and therefore the learners have to take help from accounting assignment experts. We have hired competent and skilled accounting experts who have in-depth subject knowledge and they can provide you with the best writing services that contains zero errors.

Ledger Posting and Trial Balance Explained

General Ledger is the repository of the accounting records and data. The statement of financials and the statement of income initiate from the general ledger. Every account in a general ledger contains one or two pages.

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The posting of the accounts takes place in the general ledger. Posting is a process to record amounts such as credits and debits. After all the transactions are posted from a journal to a ledger, you have to prepare a trial balance. A trial balance is listing the ledger accounts together with the respective credit or debit balance. The trial balance is not an official financial statement rather a self-check for deciding debit equals a credit.

What is Ledger?

Ledger is a book of records that are found in summarized and classified form. The transactions are recorded in the book. Ledger is known as the Principal Book because it contains important transactions. If you find problems to deal with ledgers, you can ask for Ledger Posting and Trial Balance assignment help online from us.

What are the Basic Rules of Ledger Posting?

In ledger posting, each debit has its equal and own credit. The name of the account should not be written in an account where the posting was made. The basic rules of Ledger Posting are summarized in our help for assignment with Ledger Posting and Trial Balance subject as follows:

  • The posting in ledgers is made through journal entries that are passed in journals.
  • The posting must be done on the debit side of an account that has been already debited in the journal.
  • Posting should be done on the credit side of an account that has been credited already in the journal.
  • Ledger posting must be done chronologically.
  • The balance in an account shows the net result of all transactions within a period.

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Debit Equals Credit

As each transaction is journalized that ensured debits equal credits, you will expect that the equality will be maintained throughout the trial balance and ledger. If the trial balance does not balance, there is an error and this should be located. As you proceed, it is important to be careful rather going back and locating an error. The balances in a trial balance do not guarantee correctness. For instance, failure to record any transaction or recording the same transactions twice, etc.

The objective of a trial balance is proving that the debit balances are equal to the credit value balances. If the total of debit columns is not equal to the total value of a credit column then this will depict that there are errors in the ledger accounts. The error should be found out before the balance sheet and the profit and loss account is prepared.

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