How to Make a Ledger

3B Akuntansi
Nor Azizah (1901302042)
 Record the transaction date and the
01 amount to be debited or credited into
the appropriate account

02 Fill in the column “Reference: in the

journal page number account

03 Fill in the column “Reference” in the journal

with the account that is considered.
 Two Column Ledger
Account Name Account Code
Date Description Reff Debit Date Ket Reff Credit
               
               
               
               

Three Column Ledger

Account name Account Code
Date Description Reff Debit Date Description Reff
             
             
             

Four Column Ledger

Account name Account Code
Balance
Date Description Debit Credit
Debit Credit
           
           
           
 General ledger
Date Ket Ref Debit Credit
Cash
3 March 2019 101 15.000.000  

  Adi Capital 301   15.000.000

Ledger
Account Name: Cash Account Code : 101
Balance
Date Description Reff Debit Credit
Debit Credit
31-Mar-19 Posting JU 15.000.000   15.000.000  
             
             

Ledger
Account Name: Adi Capital v Account Code: 301
Balance
Date Description Reff Debit Credit
Debit Credit
31-Mar-19 Posting JU       15.000.000
        15.000.000    
             
Thank
You