Failure to Post an Entry to the Ledger

Written by True Tamplin, BSc, CEPF®

Reviewed by Subject Matter Experts

Updated on April 29, 2023

When a transaction is recorded in the subsidiary book, it is posted to the ledger by posting individual entries to the personal accounts and the total to the relevant nominal account.

If the total of the subsidiary book is posted to the ledger but one or more of the individual entries are not posted from the subsidiary book to the ledger, the trial balance will not agree because total debits will not equal total credits.


A credit note for $2,160, received from Melbourne Wholesalers, was recorded in the returns outwards book but not posted to the company's personal account in the ledger.

It follows that the Melbourne Wholesalers Account needs to be debited by $2,160 to place the entry in that account. The corresponding credit will be placed in the suspense account.

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About the Author

True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True is a Certified Educator in Personal Finance (CEPF®), author of The Handy Financial Ratios Guide, a member of the Society for Advancing Business Editing and Writing, contributes to his financial education site, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website or view his author profiles on Amazon, Nasdaq and Forbes.