EPISODE · Jun 24, 2025 · 12 MIN
Ep 5. Ledgers: Where Journal Entries Go to Live
from Debit, Credit, Done! · host Dean Quartermaine
In this episode of Debit, Credit, Done!, Dean guides you through the next stage of the double-entry process—the ledger. Discover how journal entries are posted into individual T-accounts, how to organise ledger records accurately, and why this step is essential before preparing a trial balance. Using clear examples and practical advice, this episode helps AAT students build confidence in sorting and recording transactions in the general ledger.📚 Suitable for AAT Level 2 and Level 3 learners📒 Key skills: posting from journals to ledgers, using T-accounts, avoiding common posting errors📓 Next episode: Trial Balance – checking the books before the big reveal
What this episode covers
In this episode of Debit, Credit, Done!, Dean guides you through the next stage of the double-entry process—the ledger. Discover how journal entries are posted into individual T-accounts, how to organise ledger records accurately, and why this step is essential before preparing a trial balance. Using clear examples and practical advice, this episode helps AAT students build confidence in sorting and recording transactions in the general ledger.📚 Suitable for AAT Level 2 and Level 3 learners📒 Key skills: posting from journals to ledgers, using T-accounts, avoiding common posting errors📓 Next episode: Trial Balance – checking the books before the big reveal
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Ep 5. Ledgers: Where Journal Entries Go to Live
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