Question by  BillyBlue (202)

In accounting, how do journals relate to ledgers?


Answer by  ringneck (394)

At the end of an accounting period, the columns of the journals are generally totaled in order to make postings to the ledgers. From this information, financial reports can be completed.


Answer by  indian47 (14)

Ledger is a secondary posting to journal. Journal is primary posting to ledger. Journal is initial entry whereas ledger is final posting to prepare final accounts. As and when ledger posting is over journal becomes immaterial.

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