Posting, Process of transferring information from the journal to the individual ledger accounts., General Ledger, Permanent record organized by account number, Ledger Account Forms, Place or format where information about specific account is recorded in a Manual Accounting System., Purpose of Posting, Show the Impact of business transactions on the individual accounts, Part of the Posting Process, Enter the debit or credit amount under the debit or credit column in the General Ledger. It must be the same., Posting occurs, After journalizing, Steps to opening a General Ledger Account, Write account name and account number, Post to the Ledger, Is the 4th process of the accounting cycle, Periodicity of Posting, Should be daily, New Account Balance, Is computed each time a transaction is posted to an account

Posting Process

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