Ledger

The journal records transactions in date order, while the ledger reorganises the same information by account. Each ledger account has a debit side and a credit side; the difference between them is the balance carried down. Posting is the process of transferring entries from the journal to the ledger, and the ledger is therefore called the book of final entry.

Large organisations split the ledger into a general ledger (control accounts for assets, liabilities, income, expenses and equity) and subsidiary ledgers, such as the debtors and creditors ledgers. The total of a subsidiary ledger should agree with its control account in the general ledger.

In a bank, each customer account is effectively a subsidiary ledger, while the general ledger holds control heads such as saving deposits, current deposits, term loans, cash in vault and balances with NRB. The core banking system updates both in real time and reconciles them daily. Balances from all ledger accounts are listed to prepare the trial balance.

जर्नलमा कारोबार मितिक्रममा र खाता बहीमा खाताअनुसार राखिन्छ। प्रत्येक खातामा डेबिट र क्रेडिट पक्ष हुन्छ; फरक रकम बाँकी हो। जर्नलबाट खातामा सार्ने प्रक्रियालाई खतौनी भनिन्छ र खाता बहीलाई अन्तिम प्रविष्टिको पुस्तक भनिन्छ।

ठूला संस्थामा साधारण खाता (नियन्त्रण खाता) र सहायक खाता (आसामी, साहु) हुन्छन्। बैंकमा प्रत्येक ग्राहकको खाता सहायक खाता हो भने बचत निक्षेप, चल्ती निक्षेप, आवधिक कर्जा, नगद, नेपाल राष्ट्र बैंकमा मौज्दात जस्ता शीर्षक साधारण खातामा हुन्छन्। सबै खाताको बाँकीबाट परीक्षण सन्तुलन बनाइन्छ।