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Video Lesson

From Journal Entries to Ledgers

Module 4: From Journal Entries to Ledger

<div class="simple-box-wrapper"><div class="simple-box"><div class="column" flex-size="undefined"><h3>From Journal Entries to Ledger</h3><hr><p>After recording transactions in the journal, the next step in the accounting cycle is posting these entries to the ledger. The ledger is a book or digital record that organizes all accounts and their balances. Each journal entry is transferred to the relevant accounts in the ledger, allowing all transactions affecting each account to be grouped together. This process helps track and summarize financial information, making it easier to prepare trial balances and financial statements. Posting from the journal to the ledger ensures accuracy and provides a clear and organized view of a business’s financial activities.</p></div></div></div>