Each of the entries made in the Journal must be posted twice in the Ledger, one to the debit and the other to the credit. In the Journal, the debit is indicated by Per and the credit by A. You must have an entry for each of them in the Ledger, the debit entry on the left side, and the credit on the right. In the debit posting, indicate the page number where the respective credit entry is to be found. Similarly, the credit entry must state where the related debit entry is to be found. All the items in the Ledger are cross referenced in this way, and you must never post a transaction to the debit without posting the related credit, nor must you ever make a credit entry without its respective amount being ready to be entered as a debit. The balancing of the Ledger depends on this.