For low-volume transaction situations, entries are made directly into the general ledger, so there are no subledgers and therefore no need for posting. Thus, posting only applies to these larger-volume situations. Subledgers are only used when there is a large volume of transaction activity in a certain accounting area, such as inventory, accounts payable, or sales. An accounting manager may elect to engage in posting relatively infrequently, such as once a month, or perhaps as frequently as once a day. Posting only transfers the total balance in a subledger into the general ledger, not the individual transactions in the subledger. Posting in accounting is when the balances in subledgers and the general journal are shifted into the general ledger.
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