posting to the ledger
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The general ledger is a permanent record that is organized by the account number of each account in the business. When posting to the ledger, the account name, the date of the transaction, a description of the transaction, whether the account is debited or credited, and the amount debited or credited is written in the columns.
opening a ledger account
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Opening a general ledger account requires only the account name on the top and the account number.