general ledger  - a complete record of a companys transactions over time , posting - the process of recording credit and debit amounts from the general journal to the ledger, step 1 - putting the name of account on top left corner , step 2  - post debit and credit transaction for each account , step 3 - enter your page referance number from the journal, step 4 - calculate the balalance in the last coloumn , page referenace - page number from the journal ,

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