Cash book posting part-2 :
Posting of item appearing on the credit .
side:
1.all the payments appearing on the credit side are posted to the debit of the respective ledger account in the ledger by writing' to cash/bank a/c' in the particular column since cash/cheque has been paid in respect of them.
2. An individual entry in the discount received column is posted to the debit to the respective personal accounts in the ledger by writing ' to discount received a/c' in the particular column.
3. The total of discount received column on the credit side is posted to the credit of the discount received a/c in the ledger by writing ' by sundries as per cash book ' in the particular column.
Posting of item appearing on the credit .
side:
1.all the payments appearing on the credit side are posted to the debit of the respective ledger account in the ledger by writing' to cash/bank a/c' in the particular column since cash/cheque has been paid in respect of them.
2. An individual entry in the discount received column is posted to the debit to the respective personal accounts in the ledger by writing ' to discount received a/c' in the particular column.
3. The total of discount received column on the credit side is posted to the credit of the discount received a/c in the ledger by writing ' by sundries as per cash book ' in the particular column.
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