From which books of accounts Ledger posting is made in the Ledger?

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Solution

Ledger is a book which contains, in a summarized and classified form, a complete record of all transactions. Since it contains complete information record about various transactions, it is called the 'Principal Book'. Final accounts of a business are prepared on the basis of Ledger.
Ledger posting is made in the books of original entry. All the transactions of a business are first recorded in the Journal or subsidiary books which are known as book of original entry and then postings are made in the respective ledger accounts. Thus, from the book of original or prime entry, ledger posting is made.

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2019
Jan. 5	Sold to Hari & Co., Kolkata:
	10 Tables @ ₹ 1,100 each
	20 Chairs @ ₹ 1,000 each
	Charged CGST and SGST @ 6% each
Jan. 10	Sold to M/s. Sharma & Co., Delhi:
	5 Almirahs @ ₹ 5,000 each
	5 Stools @ ₹ 1,000 each
	Charged IGST @ 12%
Jan. 20	Sold old printer for ₹ 600 to Raja & Co., Kolkata
	Charged CGST and SGST @ 6% each
Jan. 25	Sold to M/s. Sohan Lal & Bros., Kolkata:
	5 Tables @ ₹ 2,500 each
	1 Revolving Chair @ ₹ 5,000
	Charged CGST and SGST @ 6% each


2019		₹
April 1	Cash in Hand	6,400
April 3	Received Cash from Anupama	1,00,000
April 4	Paid into Bank	80,000
April 5	Received from Bhumika as commission ₹ 6,000 plus CGST and SGST @ 6% each
April 6	Paid Wages	30,000
April 7	Withdrawn from Bank for expenses	30,000
April 8	Purchased goods from Ashok on credit of ₹ 10,000 plus CGST and SGST @ 6% each
April 9	Cash sales of ₹ 10,000 charged CGST and SGST @ 6% each
April 11	Drew Cash for domestic purposes	10,000
April 12	Purchased furniture for ₹ 4,000 plus CGST and SGST @ 6% each
April 13	Paid to Ruma	1,200
April 14	Paid to Ganguly Brothers for office fan ₹ 1,500 plus CGST and SGST @ 6% each
April 15	Paid own life insurance premium from office cash	800
April 16	Purchased stationery ₹ 1,000 plus CGST and SGST @ 6% each
April 17	Paid office expenses	500
April 18	Remitted to Raman	900
April 19	Paid electricity charges	100
April 20	Received interest from Gupta &Co.	500
April 30	Deposited all cash into bank in excess of	2,000

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