Accounting Dictionary

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Posting

Definition: Posting is the process of copying either summary-level or detailed entries in an accounting journal into the general ledger. Posting is needed in order to have a complete record of all accounting transactions in the general ledger, which is the source document used to create financial statements.

Posting may be done at any time, in batches, or at the end of an accounting period. Posting is performed automatically for individual accounting transactions in many accounting computer systems.