Posting
Accounting glossary · Understand, connect, apply
Posting transfers the account-specific amounts from journal entries into the appropriate ledger accounts.
Example
A journal entry debiting Cash $500 is posted as a $500 debit in the Cash account, with a reference linking it to the journal.
Remember the difference
Posting organizes transactions by account; it does not create a second transaction.
Updated 3 November 2026. Examples are simplified for learning. Where a term depends on US law, IFRS, US GAAP or a historical rule, check the context explained above and the requirements relevant to your course.
Study references: OpenStax financial accounting and managerial accounting. For reporting requirements, consult the applicable IFRS Standards or FASB guidance. US tax terms should be checked against the relevant tax-year IRS instructions.
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