4fb9d08492 403 Forbidden.. 2 Y A/C 5 30,000 30,000 . Scroll. The difference of the totals of the two sides represents balance. This concept is illustrated below:. 2005 Jan. The process of equalizing the two sides of an account is known as balancing. In this ledgers, we have all customers account. Cr.
1 Cash A/C .Dr. Suppose we have counted that we have to take Rs. Cr. Record the page number of the journal in the journal reference (J.R) column from where the entry is being posted. Debtor ledger adjustment account Cr. To avoid this difficulty, the debit and credit of journalized transactions are transferred to ledger accounts. Generally, three self- balancing ledgers are maintained in a large business, namely 1. Jan.
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