The Balance Column Account
Another style of ledger accounts that is more useful and convenient for keeping information about each account balance and changes in it
Opening an Account
Preparing an accounting page and placing it in its proper place in the ledger
Formal Posting
When journal entries are posted to the ledger
Forwarding
The process of continuing an account on the next page by carrying forward the date and balance from the completed page
P.R Column
Post reference column