After preparation the vouchers, they are recorded in the related day books then all the entries relating to a particular account are summarized in to ledger having all accounts. This process of summarization is called posting. Therefore, the posting is the process of entering the transaction from different day books to ledger. There is no hard and fast rules regarding the posting of entries from day books to the ledger. It may be daily, weekly, fortnightly or monthly but to keep the accounts up to date, the posting should be done on daily basis only.

The accountant must be very careful while posting the entries into ledger because any wrong posting can create so many problems in respect of important information required by the concerned persons. The accountant must re-check the posting properly to avoid further complications.