Lecture 21 –Posting Subsidiary Books into Ledger | Step‑by‑Step Accounting Guide | CA Vinayak Asundi
Learn how to post entries from Subsidiary Books into the Ledger with clear, practical examples in this lecture by CA Vinayak Asundi from Attitude Professional Academy. This session explains the process of transferring transactions recorded in books like Purchase Book, Sales Book, Cash Book, and Journal Proper into the Ledger — ensuring accuracy and proper balancing of accounts. 📘 Topics Covered: Meaning and importance of Subsidiary Books Types of Subsidiary Books (Purchase, Sales, Cash, Journal Proper) Step‑by‑step posting into Ledger Accounts Rules of Debit and Credit applied in posting Balancing Ledger Accounts after posting 🎓 Ideal For: CA Foundation students, Class 11 & 12 Commerce students, and beginners learning accounting basics. 📍 Academy: Attitude Professional Academy 👨🏫 Faculty: CA Vinayak Asundi 🔔 Subscribe Now for more easy‑to‑understand accounting lectures and exam‑oriented guidance!

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