Ledger

📚Ledger Kya Hai?

Ledger "Book of Final Entry" hai — Journal wich record hoyi har transaction, related account de under Ledger wich "post" (transfer) hundi hai. Isnu Posting kehnde hain.

Har account (Cash, Rent, Ravi Traders, etc.) da apna alag ledger page hunda hai jithe uski saari history ikatthi dikhdi hai.

🧾Ledger Format (T-Shape / Running Balance)

Cash Account
Date	Particulars	Debit	Credit
01-04	To Capital A/c	3,00,000
05-04	By Furniture A/c		25,000
10-04	To Fees A/c	12,000

Debit side entries ko "To" naal likhya jaanda hai, Credit side entries ko "By" naal.

⚙️Posting Karan Da Rule

• Journal wich jo account Debit hoya, Ledger wich us account de Debit side "To [doosra account]" likh ke post karo.
• Journal wich jo account Credit hoya, Ledger wich us account de Credit side "By [doosra account]" likh ke post karo.
• End wich har account da Balance kadho (Debit total − Credit total).