The Accounting Cycle
The Eight steps of Accounting
Posting is the process in which debits and credit amounts are transferred from the general journal to the ledger.
1. Write the date in the ledger
2. Write the journal number in the post reference column of the ledger.
3. Write the debit and credit amounts in the ledger.
4. Write the new balance for the debit and credit columns.
5. write the ledger account number in the post reference column of the general journal.