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Summary of Rules of Posting from Subsidiary Books

  1. Posting from the debit side of the cash book. Posting in all the accounts appearing at the debit side of the cash book is made at the credit side of the account. No cash account is prepared, if cash book is maintained by the firm.
  2. Posting from the credit side of the cash book. Posting in all accounts appearing at the credit side of the cash book will be made at the debit side as ‘To Cash A/c’. Cash account is not prepared, if cash book is maintained by the firm.
  3. Posting from purchases book. Posting from purchases book is made in the purchases account and supplier’s account from which goods have been purchased. Posting in the suppliers account is made at the credit side as ‘By Purchases A/cand in purchases account posting is made at the debit side as total amount as per Purchase Book.
  4. Posting from sales book. Posting is made at the debit side of debtors’ account, whom goods have been sold on credit and which appears in the sales book. The posting in the sales account is made at the credit side as By Total Amount as Per Sales Book.
  5. Posting from purchases return book. Posting is made at the debit side of suppliers’ accounts which appear in the purchases return book. Posting is also made at the credit side of the purchases return account.
  6. Posting from sales return book. Posting is made at the credit side of the debtors’ accounts whose account appear in the sales return book. Posting in the sales return account is made at the debit side.