{"id":32044,"date":"2017-06-06T08:00:43","date_gmt":"2017-06-06T00:00:43","guid":{"rendered":"https:\/\/zahiraccounting.com\/en-my\/?p=32044"},"modified":"2017-06-05T16:16:02","modified_gmt":"2017-06-05T08:16:02","slug":"how-to-write-an-accounting-ledger","status":"publish","type":"post","link":"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html","title":{"rendered":"How To Write An Accounting Ledger?"},"content":{"rendered":"<p style=\"text-align: center;\"><a href=\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01.png\"><img class=\"aligncenter size-full wp-image-32071\" src=\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01.png\" alt=\"How To Write An Accounting Ledger\" width=\"903\" height=\"302\" srcset=\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-120x40.png 120w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-200x67.png 200w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-300x100.png 300w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-400x134.png 400w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-500x167.png 500w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-600x201.png 600w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-768x257.png 768w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01-800x268.png 800w, https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-01.png 903w\" sizes=\"(max-width: 903px) 100vw, 903px\" \/><\/a><\/p>\n<p>Making a general ledger is a crucial part of the accounting process. An accounting ledger refers to a record that consists of the accounts used by the company, debits, and credits under each account, and the resulting balances. Accounting ledger is also known as the last report in the accounting, the book of final entry which records the data summary based on the categorized journal. Usually, the ledger accounts do not inform the detail data, such as payable, receivable, and inventory. Therefore to have detail information regarding payable, receivable, and inventory, other accounts are required to be categorized in a record or cards collection named subsidiary ledger.<\/p>\n<p>Based on the form, the ledger is divided into 4 forms, T-formed ledger (simple), skontro form, staffle form, and double staffle form. Selecting the ledger form is based on the company\u2019s needs, as measured by the transaction volume or number of accounts by considering the accuracy in posting the ledger.<\/p>\n<p>In recording a ledger, the account on the balance sheet side is recorded as a debit balance and an account on the balance sheet side is recorded as a credit balance. Recording date of transactions taken from the date of the transaction in the journal, to the column of the account of the general ledger.Recording of information taken from the description\/description from the journal to the description column on the account of the relevant ledger. Recording a number of debits in the journal to the respective account debit column, and recording the number of credits in the journal to the credit column of the account in question.Recording of the journal page number to the reference column (Ref) of the ledger account concerned. If the account in the journal has been booked into the ledger account, in the journal reference column the account code number is recorded.If a three-column or four-column account is used, look for the balance by comparing the amount of the balance with the recording of the transaction. The debit recording will increase your debit balance or reduce your credit balance, while credit recording will reduce your debit balance or increase your credit balance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Making a general ledger is a crucial part of the accounting process. An accounting ledger refers to a record that [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":32072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[35],"tags":[40,95],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How To Write An Accounting Ledger? | Zahir Malaysia Blog<\/title>\n<meta name=\"description\" content=\"Making a general ledger is a crucial part of the accounting process. Accounting ledger refers to a record that consists of the accounts used by the company\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How To Write An Accounting Ledger? | Zahir Malaysia Blog\" \/>\n<meta property=\"og:description\" content=\"Making a general ledger is a crucial part of the accounting process. Accounting ledger refers to a record that consists of the accounts used by the company\" \/>\n<meta property=\"og:url\" content=\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html\" \/>\n<meta property=\"og:site_name\" content=\"Best Accounting Software in Malaysia | Zahir\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-06T00:00:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-06-05T08:16:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-02.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1083\" \/>\n\t<meta property=\"og:image:height\" content=\"1083\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sri Warni\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/#website\",\"url\":\"https:\/\/zahiraccounting.com\/en-my\/\",\"name\":\"Best Accounting Software in Malaysia | Zahir\",\"description\":\"The Best Accounting Software\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/zahiraccounting.com\/en-my\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-02.png\",\"contentUrl\":\"https:\/\/zahiraccounting.com\/en-my\/wp-content\/uploads\/2017\/06\/How-To-Write-An-Accounting-Ledger-02.png\",\"width\":1083,\"height\":1083,\"caption\":\"How To Write An Accounting Ledger\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html#webpage\",\"url\":\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html\",\"name\":\"How To Write An Accounting Ledger? | Zahir Malaysia Blog\",\"isPartOf\":{\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/32044-how-to-write-an-accounting-ledger.html#primaryimage\"},\"datePublished\":\"2017-06-06T00:00:43+00:00\",\"dateModified\":\"2017-06-05T08:16:02+00:00\",\"author\":{\"@id\":\"https:\/\/zahiraccounting.com\/en-my\/#\/schema\/person\/8e37c545fd63450fd5a39dd664cf2dd7\"},\"description\":\"Making a general ledger is a crucial part of the accounting process. 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