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1. (Ledger)


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127

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129

1.



2

1.1 (General Ledger)

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5
1.2 (Subsidiary Ledger)

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1.2.2 (Accounts Payable Ledger)

(Controlling Accounts)

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1.4

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31

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41

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401

402

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2. (Posting)



(Posting)
1 ()
2549
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2 50,000
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16 15,000 5,000

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3.1 ()

3.2

3.3

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(Posting Reference)
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5.2

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(Ledger)


2

(Posting)

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1.

2.
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4.