It the transfer of accounting entries from a journal of original entry into a ledger book, in chronological order according to when they were generated.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). post. Retrieved September 22, 2026, from http://smartdefine.org/post/definitions/1160804 |
| Chicago | Barry Goldsmith. 2010. "post" http://smartdefine.org/post/definitions/1160804 (accessed September 22, 2026). |
| Harvard | Barry Goldsmith 2010, post, Smart Define, viewed 22 September, 2026, <http://smartdefine.org/post/definitions/1160804>. |
| MLA | Barry Goldsmith. "post" 21 October 2010. Web. 22 September 2026. <http://smartdefine.org/post/definitions/1160804> |