PPT - Ledger CA Foundation Notes | EduRev

Fundamentals of Accounting for CA CPT

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CA Foundation : PPT - Ledger CA Foundation Notes | EduRev

 Page 1


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
Page 2


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
What are 
ledgers 
After recording the 
transaction in the Journal 
recorded transaction are 
classified and grouped into 
accounts known as ledger.  
Page 3


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
What are 
ledgers 
After recording the 
transaction in the Journal 
recorded transaction are 
classified and grouped into 
accounts known as ledger.  
Ledger is an account book 
which contains all account 
heads, which are opened in 
Journal/Subsidiary books 
Page 4


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
What are 
ledgers 
After recording the 
transaction in the Journal 
recorded transaction are 
classified and grouped into 
accounts known as ledger.  
Ledger is an account book 
which contains all account 
heads, which are opened in 
Journal/Subsidiary books 
Helps to identify the list of transactions under 
a  particular account head and helps in 
ascertaining the status of the account 
For example cash A/c contains all 
transactions involving cash 
Page 5


CA-CPT Fundamentals of Accounts 
Chapter 2 Unit-2 
By CA. SK Chhabra 
What are 
ledgers 
After recording the 
transaction in the Journal 
recorded transaction are 
classified and grouped into 
accounts known as ledger.  
Ledger is an account book 
which contains all account 
heads, which are opened in 
Journal/Subsidiary books 
Helps to identify the list of transactions under 
a  particular account head and helps in 
ascertaining the status of the account 
For example cash A/c contains all 
transactions involving cash 
Principal Book 
Secondary Book of entry 
Book of Final entry 
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