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What is a Ledger?

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Arun & Raman

Raman is not treating Arun like his manager until Arun points out a mistake he committed while preparing the ledger statement.

After the preparation of the Journal which lists down entries chronologically, the next step is posting it in the general ledger 

The process of transferring entries from the journal to the ledger is called posting. A ledger is also called a T account 

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