hi everyone welcome back to sahab academy now in today's video we're going to understand how to prepare the ledger accounts also known as t accounts and we're going to see from the journal entries how we are going to prepare these ledger accounts and so what's the need of these lecture accounts and how we're going to benefit from that yeah all these things we are going to discuss in this video but before moving ahead with this video please make sure you have watched the previous videos the accounting basics video where we have discussed the meaning and everything of accounting yeah that we start this process from source document till the financial statements yeah how does this work and then we have also discussed modern rules of debit and credit the classification the definition of each and every item here so you should have a proper understanding of all these basic things fine and then one more thing i haven't discussed with you in the previous video that's the subsidiary books yeah see here we start the accounting process from the source document invoices bills vouchers and all these things yeah the evidence of transaction and from that we record yeah we do the original recording into the journal that's what i've told you yes that's what will happen but this journal will not be a single book okay journal will not be a single book it will be many many number of books yeah cash book and then purchases book sales book uh sales return book purchase return book so many books will be there so we'll discuss that later in coming videos okay because first i wanted to make you understand the ledger yeah because while explaining the subsidiary books what i'm going to do is i'm going to teach you how to prepare the subsidiary books as well as how to do the posting of that into the lectures yeah so that's why you need to understand the ledger first is that okay don't worry we'll you know clear everything up fine so first let's understand the ledger and then we'll go back and we'll see how the journal is split into many many books and everything yeah in the coming videos okay not in this video fine so in this video we're going to only focus on the ledger is that okay right so let's start the video and let's understand how to prepare the ledger accounts and why do we do it now first let's understand what do we mean by ledger see it's very simple a ledger is a book in which whole bunch of t accounts are grouped together okay for example see here you have a book and in that book you have car account furniture account purchases account machinery account yeah all these accounts you have in that book so that book will be called as ledger simple as that and then those t-shaped accounts are called as what they are called as ledger account yeah ledger account is a t-shaped account that is contained in the ledger book yeah the left-hand side of that account of that t account always will represent the debit side and the right hand side will represent the credit side is that okay yeah so now there are three different types of ledger there are three different types of ledger book see here you have general ledger detox ledger and creditors lecture okay in general ledger you will take all the you know t accounts mainly all the t accounts okay whether it is purchases sales furniture everything will go into the general ledger all the ledger accounts will go into the general ledger but then you also have debtors ledger which will contain t accounts of credit customers if you want to know for example you have a customer called as you know vijay fine and he has purchased goods from you on credit on credit and you want to know how much money does vj has to pay to you then what you will do that detail will not be there in general ledger because in general ledger you will have a sales account and that sales account will be prepared on total basis you will have okay we have made one lakh sales till now yeah from that how are you gonna understand that how much money you have to receive from vijay you will not be able to understand that yeah you will have a total debtor account over here in the general ledger from that also you will not be able to understand how much money you have to receive from vijay what you're going to do is you are going to go to the debtors ledger which will contain the individual account of vijay from that account you will be able to understand what is the balance in that account and how much money you have to receive from vijay is that okay so that's why we have data's ledger and in that we prepare t accounts of each individual credit customers and then we have creditors ledger okay which will contain the t accounts of individual suppliers for example let's say you have a supplier freddie and you want to know exactly how much money you have to pay to freddie fine so how are you gonna come to know that simple you are going to go to the creditors ledger individual accounts of freddie you will see the balance and from that balance you will be able to understand how much money do i have to pay to freddie simple as that yeah you can't go to the general ledger because in general ledger you will have a total creditors account but in that total creditors account there will be a total balance 80 000 how are you going to understand how much money you have to pay to freddie no that data will not be there in general ledger okay that's why we have a separate books debtors ledger and creditors ledger is that okay to you fine so these are books these are not ledger accounts yeah ledger books general ledger debtors ledger and creditors ledger is that okay fine so that's regarding the ledger enough regarding that coming to the ledger account yeah let's talk about ledger accounts so as i said ledger account is a t-shaped account which is contained in the ledger book car account furniture account machinery account so many accounts are there yeah as i said vijay account freddy account yeah so there's a ledger account those are ledger account the left hand side represent the debit side and the right hand side credit side now why do we need it why do we prepare the ledger account see we have already recorded the transaction from the source document in the journal entries and also the subsidiary books yeah as i have told you we will have sales day book we'll have purchases book we'll have purchase return book sales return book all these books will have yeah we have made the prime entry yeah we have made the original recording of the transaction in the journal and as well as the subsidiary books fine now what do we have to do is we have to summarize those transaction relating to each category and to each party by making theirs separate ledger account yeah for every name you take in the journal and in the subsidiary box for that every name you will have to open a separate ledger account and you have to summarize all that transaction into one so that's what we're gonna do over here so see here the format and everything ledger account format see here you have this format date particulars column journal folder which is just a page number of the journal book and then you have amount now why do we call this as t-shaped account because it is t shape see here it's t shape you have the same things over here date particular general folio amount date particular journal folio amount general folio is just the page number okay just the page number of the journal book is that okay because if you have a posting over here we call a posting okay the recording which we have done in the ledger account it is called as posting fine so if you want to know the details of that posting the original entry of that then you will have the page number of journal over here at the side so you can easily go back to the journal and find that entry okay that's why we have this journal folio column is that okay right so this side represent the debit side and this side represent the credit side the left side is the debit side and the right side is the credit side is that okay debit and credit it will always be like that okay it will never change okay for every ledger account at the same whether it's an asset whether it's a liability it doesn't matter debit credit simple as that fine so now coming back to that question why do we need the ledger accounts yeah why do we prepare it see it's very simple see here ledger accounts summarize all the individual transactions that we have recorded in the journal and subsidiary books yeah see from the source document we have made the original recording in the journal fine now what we are doing is we are summarizing the journal entries into you know separate ledger accounts so that we can have one figure of each account and we can take that to the trial balance yeah we can take to that trial balance here and it gives you one figure after preparing the t ledger account of each account what will happen is you will get a figure and that figure will be taken to trial balance and then to financial statements yeah that will be happening fine but you have to understand this practically see here let me just give you one example see for example let's say you have a supply of freddie okay and from this freddy you purchase goods on credit and in this month for example you have purchased 25 you know 25 transactions are there in total yeah you have received the goods you have paid some money like that 25 transactions are there so obviously there will be you know 25 journal entries now your manager is coming to you and asking you see mr accountant how much money do we have to pay to that freddie our supplier he's asking this to you so now what you're gonna do are you gonna go and find the journal entries of freddie which will be scattered over in the journal book because you know uh freddie entries are happening on you know just for an example it's happening in second december uh 15th december 14th december like that in chronological order it will be of course in the continuous order but it'll be scattered over right so first you will have to find the journal entries and then you will have to analyze okay this much we have purchased this much money we have paid on this date okay again we have purchase again we have paid this much money so 25 transactions have happened and 25 entries are there it will take so much time to analyze that to calculate that and give one figure to your manager isn't it after doing all these things yeah all this cumbersome work you will have to tell to the manager after being so many months i found out the uh you know the money we owe to the supplier that is 50 000 yeah so it took you so much time rather than going into the generators and analyzing and all that what we can do is as soon as you pass the journal entries or you record in the subsidiary books directly you will post the posting in the ledger accounts in the t account of freddie okay whenever some transaction happens okay you will take the source document record in the journal entry and do the posting in the ledger account yeah if you do that then what will happen is whenever your manager will come to you and ask regarding that freddy or whatever it is yeah whoever the person is whatever the account is yeah then what you will have is in that ledger account all the entries will be summarized into that one t-shaped account the debits and credits and you will have one figure in that ledger you will have one number one figure in that ledger and you will take that number and directly tell it to your manager okay mr manager we owe 50 000 to our freddy supplier yeah it will be easy for you that's why we prepared the ledger account yeah we can't go to the journal and keep on analyzing each and every time we need information no we can't do that we will make use of ledger because in ledger we'll have one balance pick that balance tell it to manage or whatever yeah wherever the information is needed right so that's why we prepared the ledger account to summarize all the individual transactions listed in the books of prime entry journal and subsidiary books so that it gives you one figure one number of each account which will be taken into trial balance and then to financial statements simple as that is that okay fine and then the process of doing this the process of transferring the debit and credit from journal or from the subsidiary books to the ledger accounts is known as posting yeah when he used to record the entries in the journal we call that as you know passing of journal entries or recording of journal entries here the transactions are originally recorded in general and subsidiary books but in the ledger it is called posting the journal entries are posted into the ledger accounts is that okay fine so that is what posting is okay and then additional tipsy here for every name you take in journal for every name you take in journal you have to open a ledger account for example if you have purchased goods on credit from let's say the same freddy so of course freddy account has to be open and then of course you also have to recognize what the purchases yeah you have purchased the goods right so purchases account will also need to be opened if you have paid the rent to your landlord and let's say you haven't paid it yeah it has become due and what will happen of course it's an outstanding expense now yeah so outstanding expense account yeah rent outstanding account you will have to open and you will also have to open the liability account yeah so like that for every name you take in the journal entries you will have to open a respective ledger account okay so that all the entries relating to that will be summarized into one account and it will give you one figure which can be taken into trial balance and then to the financial statements okay like that is that clear now you have understood some basics about ledger account now let's move forward and understand different types of ledger account and the balances opening balances closing balances and all these things yeah let's see different types of ledger account now here we have five different types of ledger accounts as you can see over here asset account expense account liability account capital account and revenue account now you have to be perfectly clear with the nature of these accounts the balances they have asset account expense account they have debit balances to increase them you're going to debit them to decrease them you're going to credit them isn't it yeah drawings expense and asset dea they have debit balance yeah the debit the meaning of debit for these items is positive and the meaning of credit for these items is negative yeah you have to be perfectly clear with this and then for this group lcr liability capital and revenue or you can say liability equity revenue or liability equity income whatever it is yeah these guys have credit balance to increase them you are going to credit them and to decrease you're going to debit them the meaning of credit for these guys is positive and debit for them is negative yeah you have to be perfectly clear with this simple simple things right so let's talk first about asset account now asset account can be anything yeah it can be furniture account it can be a machinery account it can be land and building account yeah so that is asset account it has debit balance to do the recording of that how are you going to do if any transaction that is affecting your asset account and it is causing your asset to increase what are you gonna do let's take an example yeah you understand very well with an example everyone does so for example let's say you have purchased furniture from nickel you have purchased furniture from nickel and you're preparing furniture account yeah furniture account you're preparing it has debit balance so you have got the furniture from nikhil yeah you have purchased on credit you haven't paid any money to nickel fine so furniture account what you're gonna do you're receiving the furniture the asset is increasing so furniture account debit furniture account debit yeah you will go to the debit side furniture account debit how debit why your furniture account is increasing why because you have got it from nickel so on the debit side you will write to nikhil account you will write the amount for example let's say one lakh yeah like that you have to do it yeah for example let's say you have sold the furniture to someone you have sold the furniture on cash okay you will not take name you have got the cash directly so what you're gonna do from this transaction by selling my furniture my furniture account will decrease yeah i had one lag worth of furniture let's say you have sold it for eighty thousand so what you're gonna do you are going to take over here see furniture has been decreased your asset has been decreased furniture account decreased furniture account decrease because i have sold it for cash so furniture account decreased because of cash so you will take over here by cash like that you have to do the posting of ledger accounts now you will be wondering sir you are teaching us to do the ledger posting directly without the general entries yes that's what i'm doing i want you to understand how to do the ledger postings without doing the journal entries why is that because in professional exams and all what will happen is they they will ask you to prepare the ledger accounts and you will not have enough time to do the general entries and all yeah and there will be no marks for general entries just for the lecture accounts so what you're gonna do are you gonna do the general entries and then do the lecture accounts you will not have time you'll not have enough time right so that's why i want you to understand how to do the ledger postings without even seeing the journal entries you just have to visualize the journal entries and do the ledger posting is that clear so that's how we are gonna do the ledger postings but while solving the problem it will be very clear for you right now i have just shown you an example is that okay right so now let's come to these balances see here come to the asset account so asset account has debit balance yeah so the opening balance of this account will be shown on the debit side and the closing balance of this account will be shown on the credit side yeah asset account means what land in building furniture car account computers account all the assets yeah it can be anything it's not like asset account no it can be anything car account debtors account data second is also what it's our asset yeah bills receivable account yeah so all these things are your asset so they will always always cash account always they will have debit opening balance the opening balance will be on the debit side and closing balance will be on the credit side now you'll be wondering so we don't know anything we are science students yeah we have come from the humanities stream we don't know what is this opening balance and closing panels please elaborate for us see it's very simple let's say you are on first april yeah the first day of the financial year yeah let's talk about this 2020 only yeah so first april 2020 so now whatever asset you had in the previous year let's say you had planning machinery of 80 000 in the 2019 in the 2019 so now today is first april 2020 so what you're gonna do on the last day what you had that would be the opening balance on first april 2020 and you are gonna take that over here to balance brought down to balance b by d or you can also say two balance brought forward b by f yeah or b by d to balance b by d you will take over here let's say 80 000 yeah 80 000 was the value of the planning machine in the previous year so at the last day at the last day and you're taking it over here 80 000. yeah that's what an opening balance is and it will always come on the debit side in the asset account always whichever account has debit balance i mean which has debit kind of balance yeah nature of the balances nature of the account is debited then it will always have debit opening balance and the closing balance on the opposite side okay now let's say that planning measure you had of 80 000 and then of course a year has been passed and now right now you are at 31st march 2021 31st march 2021 at the end of the financial year last day so now the value has been decreased yeah because of depreciation you'll understand what is depreciation later the precision is the fall in the value of the asset okay so due to depreciation the value of the machinery is right now not eighty thousand let's say it is uh sixty thousand so at last what you're gonna do you're gonna take over here sixty thousand by balance carried down or you can say buy balance carry it forward to the next year carried forward to the next year that's what that's what a closing balance is so do you understand do you have an idea now open what is opening balance and what is closing balance simple yeah so that's what will happen and of course you will have the total columns over here like this yeah like this you will have total yeah we'll see that within few minutes how to do the balancing of ledger accounts okay so like this you will have and the depreciation which which i said to you right depreciation that 20 000 it will come over here depreciation why is that because the value of your planning machinery has been decreased because you have used the asset it has been worn down yeah so because of that the value of the planning machinery not same eighty thousand it has been decreased to sixty thousand so that 20 000 degrees you are going to take it on this side why why what's the logic behind that you haven't told us the general entry also i will not tell you the journal entry yeah see it's very simple planning machinery value has been decreased planning machinery account credit plan and machinery account credit because of depreciation you will take over here by depreciation account 20 000. like that you have to do simple did you understand yeah so that's what so this is how you will be doing the ledger postings and everything okay don't worry i'm just showing you examples over here we'll do the whole problem and you will feel this is a piece of cake really yeah so that's regarding asset account then the same thing expense account also it has debit balance the nature of this account is debit balance yeah so it will have debit opening balance and the closing balance will be on the credit side and again in the exam and everywhere you will not take this plus minus no you have to understand expense account has debit balance so to increase this account i'm going to debit that to decrease this account i'm going to credit that yeah so whenever any expense has been incurred let's say you have paid the rent in cash rent in cash so what will happen you open a rent account yeah rent account ledger account rent account will come over your rent account name it has debit balance so rent account your rent you have paid so expense has been incurred so you have to recall the expense so expense is increasing expense never decreases always remember that okay expense never decreases due to some errors what can happen you might have to reverse the expense entry that's different but here you have paid the expense so expense has been incurred you have to recall the expense so rent account debit rent account debit because rent account is increasing you have incurred the expense so rent account debit go to the debit side how it has been increased how did you incur this expense you have paid the cash so to cash account you will take the value over here like that you have to do the posting of expense and all yeah it's same everywhere you have to do the same way yeah if it is decreasing go to that side yeah like that okay and the opening balance over here and the closing balance over here is that clear like that you have to do fine so this is regarding the expense account and then liability it is exactly opposite of asset and this expense also why because asset and expense they had debit balance here liability has credit balance liability has credit balance so what you're gonna do the opening balance will come on the credit side buy balance brought forward or brought down yeah whatever you want you can write and you will take the amount the opening balance whatever that was there in the closing balance of the last year i told you yeah whatever that was there in the 2019 it will come over here in 2020 yeah that's what first day fine so that's what you're gonna take and then here the closing balance will come on the opposite side to balance carry down okay there is not a single exception okay it will always be like this if the account has credit balance opening balance on the credit side closing balance on the debit side if the account has debit balance opening balance on the debit side and the closing balance on the credit side and always asset account expense account will have debit balance and always liability accounts such as creditors and you know many bills payable all these guys will have credit balance only and the same way you have to take the opening balance and closing balance is that clear fine now capital accounts the same thing same like liability opening balance over here closing balance over here all the rules and everything is same only yeah because this is one group lcr yeah so revenue or income account the same way opening balance over here closing balance over here yeah for example let's say uh let's say one you know posting about the liability let's say you are doing creditors account yeah let's say you're doing credit arts account and let's say you're preparing freddie account yeah we have we have been talking about freddie so freddie account freddie is your creditor fine so let's say freddie is your creditor so you have to pay money to freddie isn't it that's your liability yeah simple as that so let's say you have purchased goods from freddie for you know of 30 000 so what's the posting you're going to do over here simple you have purchased the goods from freddie so now what is happening freddy account is a liability account is it increasing or decreasing you have to pay more money to freddie so liability is increasing because you have got the goods from him nah if you have good got the goods from him then you have to pay more now right so you have to pay more so your liability is increasing creditors account is increasing freddy account is increasing so go to the credit side yeah it is increasing go to the credit side how did it increase you have made purchases from him so you will take buy purchases over here freddy account has been credited because of purchases buy purchases 30 000 whatever the amount is you're gonna take it over here is that clear so that's how you are gonna be doing the postings it's very simple just see how the transaction affects your account does it increase or decrease yeah now here increase is what debit decreases credit but here increase is credit decreases debit because this has credit balance credit balance credit balance yeah is that clear to you so these are the different types of ledger account and if you're wondering about that drawings account then drawings is exactly opposite to capital yeah the methodology will be like you know asset and expense like that you will have to prepare the drawings account if it is asked yeah so that's what you have to do okay in drawing second what will happen the opening balance on the debit side the closing balance on the credit side like that is that okay so this is how you will be preparing the ledger account it's not a big deal at all so till now you have understood how to do half posting of a transaction but here we are doing double entry we can't just do half posting we have to understand the complete posting double entry effect yeah so let's take that freddy example when we did that freddy example what did we do we said that we have purchased the goods from freddie and our liability has been increased we have to pay to freddie so freddie account will be increasing liability is increasing go to the credit side buy purchases yeah it increased because we have made the purchases from him on credit and we took over here 30 000 yeah that's what we said but that's just half of the transaction we have to show the dual effect the other effect in the purchases account now what is purchases account purchases is an expense account so go to the purchase account expense account yeah it has debit balance so our purchase is it increasing or decreasing because of this freddy transaction it is increasing yeah because we have got the goods yeah we have purchased so purchases is increasing so come to the debit side and then how it increased it increased because we have got the goods from freddie so to freddie account you will take the same amount 30 000. yeah that's the idea that's how you have to do the complete posting of a single transaction every transaction will have dual effects yeah at least two accounts will be affected and the amount will be same thirty thousand thirty thousand yeah same like you know in the general entry yeah a debit and a credit like that is that okay right so that's what you have to do let's take another example to understand this even further so we said that first that we have purchased furniture from nickel yeah on credit we haven't paid any money so the first posting was half posting was what did i explain to you was that we have purchased the furniture so we have got the furniture furniture account is increasing go to the debit side to nikhil because we have got the furniture from nikhil on credit fine but now you have to show the other effect in the nichols account see it's very simple go to the nikhil account nikhil is your liability yeah you haven't paid any money to him you have to pay right so nikhil is your liability your creditor how the recording will happen simple another recording the posting i mean so nikhil liability our liability to nickel is increasing so go to the credit side and right over here buy furniture because liability is increasing because we have got the furniture for him on credit yeah that's what you have to do simple as that shall we take another example yeah let's take another example yeah let's say we have paid money to freddie we have paid money to freddie so freddie is our creditor yeah so let's say we have paid him 10 000 rupees fine so liability to freddie will decrease because we are paying money to him so freddy account will decrease so here you will take freddy account credit freddy account is getting credited because we have paid cash so two cash to cash 10 000 like that but the other effect would be you have to go to the cash account and cash is your asset account go to the cash account today what will happen your cash is decreasing yeah so cash account credit because cash is decreasing you're paying the money right so cash account credit how because you have paid it to freddie so here you will take buy freddy account 10 000. so this is how you are showing dual effects of a transaction exactly at you it's very simple it's very easy yeah just first do the half of the effect and then do the opposite posting in the another account yeah here you did what freddy account debit yeah because the liability to freddie is decreasing because we have paid money to him to cash and then in the cash account in the asset account our money is decreasing because we have paid to freddie like that buy freddy account 10 000 simple as that yeah it's not a big deal yeah so that's what i did i went slowly first i explained you the half of the effect and then i completed the effect by showing you everything now i talked about the depreciation now in depreciation what would happen as i said that we had planned and machinery 20 000 depreciation so plant and machinery value decreased yeah because of depreciation so by depreciation 20 000 then what you will do you will go to the depreciation account now depreciation is what type of account depreciation is an expense account all right so we'll go to depreciation account so what has happened to depreciation is it increasing or decreasing depreciation is increasing i've always told you expense never decreases it always increases there was no depreciation previously yeah depreciation happened in this year as i said in 2020 right so depreciation is increasing because of our plant and machinery yeah 20 000 like that you have to take yeah see planning machinery decreased because of depreciation depreciation is increasing because of planning machinery to true planning machinery you will take the amount like that okay both the effect you have to do simultaneously in two accounts like or three accounts sometimes but three accounts will not come to you because you are in the basic level yeah so yeah i just wanted to explain to you right fine so this is how you have to do it now what we're going to do is we are going to see the balancing of accounts how we're going to balance yeah let's just do some rough calculations and i will show you with rough calculation how to do the balancings yeah and then we'll move on to a problem in the next video yeah so let's just see how the balancing happens fine i'm sure you're clear with this dual effects and everything yeah now let's see how to balance the ledger accounts it's very simple let's say we have cash account okay so let's say there was opening balance of thousand we had thousand and then somehow we got the receipts since you know right plus and minus cash account is plus and minus yeah it's debit and credit yeah it's an asset account so we had open balance of thousand and then we got money from somewhere 500 then we got another 600 from somewhere and then let's say we have spent uh 400 okay and then 600 okay that's all then the year ended just for an example don't take these figures or anything seriously yeah so now how we are going to balance first you will take these two you know total figures total columns i mean yeah so 1000 plus 500 plus 600 how much is that that's equal to 2100 yeah 2100 so which side is bigger of course this side is bigger and there is a deficiency a shortfall on this side yeah so what you're going to be doing is blindly you are going to put the bigger figure on both the sides here it's equal to two thousand one hundred yeah so two thousand one hundred two thousand one hundred and what's the shortfall over here the shortfall is one thousand one hundred so what you're gonna do you're gonna take 1100 on the credit side simple directly you're going to take and you will write over here buy balance carried down or carried forward by balance c by d that's how you're going to balance the ledger account simple as that okay so let's see the credit house account now let's say you know uh thousand opening balance was there just for example 600 and then here let's say 400 you have paid to the creditors and the liability has been reduced yeah because it's like this right plus minus minus plus sorry yeah so now how you're going to balance this account the same way which you did in the cash account here take the total columns which side is bigger debit side is bigger thousand plus 600 that's equal to 1 600 yeah so again the same thing on both the sign you on both the side you have to write it blindly yeah thousand six hundred thousand six hundred the shortfall over here is thousand two hundred yeah thousand six hundred minus four hundred that's the shortfall this is the shortfall yeah so you will write over here to balance what to balance carried down yeah here it was by here it is two isn't it because this is on the credit side this is on the debit side yeah i have already explained to you isn't it that the creditor they will always have i mean the liability account will always have closing balance on the which side on the debit side and for the asset account always on the credit side like that so these are the closing balances fine and then let's go to the rent account now in the rent account let's say that you know what you say the rent account you have paid the rent right so let's say you have paid the rent of 20 000 just for example so nothing on the credit side okay so simple there is nothing there that's it so 20 000 on both the sides 20 000 on both the sides nothing right 20 000 shortfall so take 20 000 this is our closing balance so i will write over here what buy balance carry down c by d simple this is how you will be balancing the ledger account simple as that now when we go to the problem in the next video then you will feel like balancing is not a big deal you will just focus on the process of you know posting that's all yeah because balancing will not be a big deal for you it's very easy wherever there's a shortfall i will write you know two balance of buy balance wherever it is and then carry it down only yeah that's simple and i understood just a shortfall i'm science students i'm very good with numbers yeah i know the math subject and everything you would say fine yeah so this is how you have to do it balancing is very simple it's not a big deal yeah okay then see in the next video yeah we'll do one problem there of the ledger account posting so you will be perfectly and practically clear that okay then see in the next video bye