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The General Journal & the Ledger

Accounting Fundamentals Series

Dr Hercules Bantas

A Reluctant Geek Academic Guide

Published by The Reluctant Geek

Smashwords Edition

Melbourne, Australia

Copyright Hercules Bantas 2011

Author's Note

This study guide explains the roles played by the General Journal and the Ledger in the accounting recording process. Using easy to understand language, it deals with journalizing transactions, posting to the ledger, and the preparation of a trial balance.

Table of Contents

The Recording Process

The General Journal

Accounts and Posting to the Ledger

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