Ledger (in Hindi)

Lesson 12 of 16 • 12 upvotes • 8:39mins

Chaitanya Nandrajog

In this portion of the lesson I have discussed the second process or the second step of the accounting cycle that is ledger and it is a summarised or a digestive system for all the recorded entries in the journal so that it can provide a clear image of accounts and help to prepare accurate an appropriate trial balance and later on followed by the financial statement. Most of the time the students while preparing the ledger accounts feel that it is a boring work to prepare so many ledger accounts but if you go on making lines and just playing with it through the journal entries while posting the entries to the ledger accounts it will be a very interesting thing you just need to have to practice it out.