मराठी
CBSECommerce (English Medium) Class 11
पाठ्यपुस्तक उत्तरे१२७३४
संकल्पना स्पष्टीकरण आणि व्हिडिओ३३७
अभ्यासक्रम

Understanding the Ledger - Posting

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Topics

  • Definition: Posting
  • Process of Posting
  • Examples: Posting from Journal
  • Example: Posting from Cash Book and Petty Cash Book
  • Example: Posting from Purchase Book and Sales Book
  • Example: Posting from Purchase Return Book and Sales Return Book
  • Example: Posting from Journal Proper
Maharashtra State Board: Class 11

Definition : Posting

Posting is the process of transferring each entry from the journal or subsidiary books into the appropriate ledger account.

Maharashtra State Board: Class 11

Process of Posting

Details to be posted with each transaction:

  1. Date

  2. In the particulars column, mention the "opposite account" (i.e., if the account is debited in the journal, state which account is credited; on the credit side, write the account debited).

  3. Enter the Journal Folio (for cross-reference).

  4. Write the amount in the appropriate debit or credit column.

Maharashtra State Board: Class 11

Examples : Posting from Journal

Transaction:
Plant purchased for ₹34,000 through cheque on 24.09.2025

Dr.                                           Plant Account                                      Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
Sept 24 To Bank A/c   34,000        

Dr.                                         Bank Account                                        Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        Sept 24 By Plant A/c   34,000
Maharashtra State Board: Class 11

Example : Posting from Cash Book and Petty Cash Book

Transaction: Cash Book

June 2, 2025: Paid office rent of ₹10,000 in cash.

Dr.                                    Office Rent Account                                Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
June 2 To Cash A/c   10,000        

Dr.                                            Cash Account                                              Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        June 2 By Office Rent A/c   10,000

Transactions: Petty Cash Book

  • May 6, 2025: Paid ₹500 for postage
  • May 8, 2025: Paid ₹400 for carriage

Dr.                                             Postage Account                                       Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
May 6 To Petty Cash A/c   500        

Dr.                                         Carriage Account                                         Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
May 8 To Petty Cash A/c   400        

Dr.                                      Petty Cash Account                                      Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        May 6 By Postage A/c   500
        May 8 By Carriage A/c   400
Maharashtra State Board: Class 11

Example : Posting from Purchase Book and Sales Book

Transaction: Purchase Book 

10.04.2025: Credit Purchase of  ₹18,000 from R.K Stores

Dr.                                      Purchase Account                                              Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
April 10 To R.K Stores A/c   18,000        

Dr.                                      R.K Stores Account                                         Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        April 10 By Purchase A/c   18,000

Transaction: Sales Book

13.04.2025: Goods sold to MNP Ltd. on credit for ₹7,200

Dr.                                      MNP Ltd.Account                                     Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
April 13 To Sales A/c   7,200        

Dr.                                          Sales Account                                                Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        April 13 By MNP Ltd A/c   7,200
Maharashtra State Board: Class 11

Example : Posting from Purchase Return Book and Sales Return Book

Transaction: Purchase Return Book

10.05.2025: Goods worth ₹3,000 returned to R.K. Enterprises.

Dr.                                         Purchase Return Account                                       Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        May 10 By R.K. Enterprises A/c   3,000

Dr.                                      R.K. Enterprises Account                                          Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
May 10 To Purchase Return A/c   3,000        

Transaction: Sales Return Book

20.05.2025: Madhu Traders returned goods worth ₹1,200

Dr.                                   Madhu Traders  Account                                        Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        May 20 By Sales Return A/c   1,200

Dr.                                         Sales Return Account                                             Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
May 20 To  Madhu Traders A/c   1,200        
Maharashtra State Board: Class 11

Example : Posting from Journal Proper

Transaction: On March 31, 2025, salary of ₹5,000 is outstanding (not paid).

Dr.                                              Salary Expense Account                                             Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
2025              
March 31 To Outstanding Salary A/c   5,000        

Dr.                                     Outstanding Salary  Account                                       Cr.

Date Particulars J.F. Amt (₹) Date Particulars J.F. Amt (₹)
        2025      
        March 31 By Salary Expense A/c   5,000

Related QuestionsVIEW ALL [14]

State whether the following statements are ‘True or False’ with reasons.
The process of recording a transaction in the Journal is called Posting.

Answer in one sentence only
Where is the statement form of ledger A/c is used in actual practice?

Prepare Aparna’s account in the books of Suparna.
2019 Jan.

1 Balance due from Aparna ₹ 60,000

4 Sold goods to Aparna ₹ 15,000 at 10% Trade Discount.

7 Goods returned by Aparna ₹ 1,500 (Gross)

11 Received crossed cheque from Aparna ₹ 50,000

17 Invoiced goods to Aparna ₹ 12,000

25 Sold goods to Aparna in cash ₹ 6,000

30 Received cash from Aparna ₹ 33,000 in full settlement of her account.

Journalise the following transactions and prepare Cash A/c only:

2019 July

1 Hardik started the business with Cash ₹ 15,000 and Machinery ₹ 20,000.

4 Purchased goods for ₹ 9,000 less 10% Cash Discount.

9 Sold goods to Amar ₹ 3,000.

12 Distributed goods worth ₹ 700 as free samples.

14 Bought Stationery for ₹ 550 for office use.

18 Received ₹ 950 from Dhanashree, a customer, whose account was earlier written off as a bad debt.

21 Abhiram invoiced us goods worth ₹ 3,000.

24 Settled Abhiram’s account, he allowed 5% cash discount.

27 Exchanged goods worth ₹ 2,500 against Furniture of the same amount.

29 Withdrawn cash from ATM ₹ 5,000 for office use and ₹ 3,000 for personal use.

Journalise the following transactions; post them into Ledger for February 2019

1 Sunil Started business with a stock of goods ₹ 20,000 and Cash ₹ 1,70,000 out of which ₹ 50,000 borrowed from his friend Kedar @ 10 p.a.

5 Placed an order for goods worth ₹ 7,000 with Mohan for which an advance of ₹ 5,500 was paid.

9 Purchased Stationery for office use ₹ 4,500

12 Goods distributed as free samples ₹ 2,000

17 Paid Freight ₹ 400 on behalf of Mr. Dev.

24 Received Goods from Mohan as per our order dated 5th Feb and settled his account.

27 Bought goods from Shekhar on two months credit for ₹ 7,000 at 20% Trade Discount with instructions to send them to Sagar.

28 Sent to Sagar Outward Invoice for goods supplied by Shekhar, at list price less 10% Trade Discount.

Write the word, term, phrase, which can substitute the statement.
Transferring a journal entry to the appropriate accounts in the ledger.

State whether the following statements are ‘True or False’ with reasons.
A cash withdrawal from the business by the trader should be credited to Drawings A/c.

Answer in one sentence only
What is Ledger Posting?

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