Transferring entries from journal to ledger account is commonly known as____________?

Correct answer: C. Posting

  • A. Recording
  • B. Transferring
  • C. Posting
  • D. Entry making

Explanation

Posting is the process of transferring debit and credit entries from the journal to their respective ledger accounts. Recording is a broader term and does not specifically name this transfer.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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