PPT - Ledger B Com Notes | EduRev

Cost Accounting

B Com : PPT - Ledger B Com Notes | EduRev

 Page 2


?The ledger is the principal book of 
accounting  system. It contains 
different accounts where 
transactions relating to that 
account are recorded .A ledger is 
the collection of all the accounts 
,debited or credited ,in the journal 
proper and various special journal.
Page 3


?The ledger is the principal book of 
accounting  system. It contains 
different accounts where 
transactions relating to that 
account are recorded .A ledger is 
the collection of all the accounts 
,debited or credited ,in the journal 
proper and various special journal.
?A ledger is very useful and is of 
utmost importance in the 
organization. The net result of all 
transactions in respect of a 
particular account on a given date 
can ascertained only from the 
ledger 
Page 4


?The ledger is the principal book of 
accounting  system. It contains 
different accounts where 
transactions relating to that 
account are recorded .A ledger is 
the collection of all the accounts 
,debited or credited ,in the journal 
proper and various special journal.
?A ledger is very useful and is of 
utmost importance in the 
organization. The net result of all 
transactions in respect of a 
particular account on a given date 
can ascertained only from the 
ledger 
?Name of the account
Dr                                                               Cr  
date particulars J.F Amount date particulars J.F amount
Page 5


?The ledger is the principal book of 
accounting  system. It contains 
different accounts where 
transactions relating to that 
account are recorded .A ledger is 
the collection of all the accounts 
,debited or credited ,in the journal 
proper and various special journal.
?A ledger is very useful and is of 
utmost importance in the 
organization. The net result of all 
transactions in respect of a 
particular account on a given date 
can ascertained only from the 
ledger 
?Name of the account
Dr                                                               Cr  
date particulars J.F Amount date particulars J.F amount
?Title of the account : The name of the  item 
is written at the top of the format as the 
title of the account .the title of the account 
ends with suffix account
?Dr :Dr means debit side of the account that 
is left side and Cr  means credit side of the 
account
?Particulars :Name of the item with 
reference to the  original  book  of entry is 
written on debit/credit side of the account
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