How posting in ledger ?

How Maintain Manual Ledger?

Ledger me posting karana, Balance nikalana

vyapar me kiye gaye len-den ko bahi me likha jata , Cash Payment, Cash receipt, Cheque Issue, Cheque received, Purchase-Sales and kor anay transfer entry ko Rokar/General me likha jata hai,

yadi kisi ledger ka balance janana ho to rokar/general se ledger ka balance nikalana muskil ho jata h

isaliye alaga se khata bahi ka maintain kiya jata h jisame debit entry-credit entry or daily balance ka vivaran hota hai, Rokar/General se Ledger me entry likhane ko posting or khatoni kahate hai ,

sabhi Accounts ka alag alag ledger maintain kiya jata h .

printed ledger bhi stationary shop par mil jate h

Ledger ka Format

Ledger ka Name          Suresh Kumar

Address

Contact Number   

Date	Particular	Paze No.	Debit	Credit	Balance	DR/CR

Date  = date Colum me jis date ko transaction hoti hai

Particular  = Vivaran likhege  jaise  Cash, Cheque

Paze No.= Rokar /Daybook ka Paze no. likhenge

Debit=    yadi entry ledger ke debit hai to debit colum me likhenge

Credit= yadi entry  ledger ke credit hai to credit colum me likhenge

Balance= Balance colum me ledger ka debit /credit balance likhenge

CR/DR = is colum me yadi balance debit hai to DR or balance credit h to CR likhenge  

Ledger me Posting kaise kare

Example

1.4.2017  ko Suresh kumar ko 2000 Rs cash payment kiya

2.4.17  ko Suresh kumar se 15000 rs ka goods purchase kiya

3.4.17  ko  Suresh kumar ko PNB Bank ka 15000 Rs ka Cheque essue kiya

General Entry

Paze no. 1

Date                        Particular                                Debit         Credit              Paze No
1.4.2017              Dr   Suresh kumar                  2000                                   10

                                Cr  Cash                                                    2000  

Paze no. 2

Date                        Particular                                Debit         Credit              Paze No.

   2.4.2017              Dr   Purchase A/c                     15000                               11

                                Cr   Suresh kumar                                    15000                 10

Paze no. 3

Date                        Particular                                Debit         Credit              Paze No.

3.4.2017                 Dr  Suresh Kuar                       15000                                10

                               Cr  PNB Bank                                          15000                  12

uprokat  Transaction  me Suresh kumar, Purchase A/c, Or Pnb Bank ke ledger banana honge  or uname posting karani hogi , Day book me /Rokar me paze no. colum me entry jis ledger/khate me jayegi us ledger ka paze n. likhenge.

Ledger ka Name          Suresh Kumar                                      P. 10

Date	Particular	Paze No.	Debit	Credit	Balance	DR/CR
1.4.2017	Cash	1	2000		2000	Dr
2.4.2017	Purchase	2		15000	13000	Cr
3.4.2017	Pnb Ch.	3	15000		2000	Dr

Ledger ka Name          Purchase A/c                                       P. 11

Date	Particular	Paze No.	Debit	Credit	Balance	DR/CR
2.4.2017	Suresh kumar	2	15000		15000	DR

 Ledger ka Name          Pnb Bank A/c                                     P. 12

Date	Particular	Paze No.	Debit	Credit	Balance	DR/CR
3.4.2017	Suresh Kumar	3		15000	15000	Cr