The posting done in ledger will appear as follows :

The posting done in ledger will appear as follows : Purchases Account Date J.F. Date J.F. Balance b/d , Trading , , , Wages Account Date J.F. Date J.F. Balance b/d Trading Salaries Account Date J.F. Date J.F. Balance b/d , Profit and Loss , , , Rent of Building Account Date J.F. Date J.F. Balance b/d , Profit and Loss , , , Bad Debts Account Date J.F. Date J.F. Balance b/d Profit and Loss Sales Account Date J.F. Date J.F. Trading Balance b/d Commission Received Account Date J.F. Date J.F. Profit and Loss Balance b/d