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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