In this chapter of Journal and Ledger I will discuss the following topics 5.01 Meaning of an Account 5.02 Meaning of Debit and Credit 5.03 Classification of Accounts 5.04 Significance of Debit and credit in Accounts 5.05 Journal   5.05.01 Steps and Rules of Journalising   5.05.02 Totaling and Carry Forward.   5.05.03 Simple and […]