Posting!

Each individual amount entered in the journal, must perform 6 steps. Five of on the ledger and one on the journal.
First Five Steps: Ledger
Step 1: Record the date. (Super Important) Use next unused line on in the account.
Step 2: Record the page number of the journal in the posting reference (Labelled P.R) column of the account. Write the letter J (Indicates Journal) in front of this number.
Step 3: Record the amount. Debit amounts are entered in the debit columns of the accounts. Credit amounts are entered in the credit columns oft the accounts.
Step 4: Calculate the new balance. Indicate whether this balance is debit or credit in the Dr/Cr column.
Step 5: Enter the new account balance you calculated in Step 4 in the balance column.
Last Step:  Journal
Step 6: Record the number of the ledger account that received the posting. Enter this account number in the posting reference (P.R.) column on the same line as the amount posted.

The process of transferring information from journal to the ledger is posting. This six step procedure helps the recording be more organized and clear.