![]() ![]() It is the second column on both the left and right sides. The details column records the name of the other party involved in a transaction. It is the first column on both the left and right sides. The date column records the year, month and day of a transaction. Each side is divided into 4 columns labelled Date, Details, Folio, $. The left side at the top of the ledger account is labelled Dr which is debit and the right side is labelled Cr which is credit. Learn More Left and right sides of the ledger account
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