The first step in transferring journal entry amounts to ledger accounts involves

First of all we will check that we had opened the correct ledger account and then we will date and treat the ledger account with the correct entry which means if it should be debited then it should be debited. Secondly, we will add the amount in the ledger acoount to pass the entry to the computer.

This is how journal entries are passed in the Quickbooks, Peachtree, Sage, Tally, Oracle, SAP, etc. (These are the names of accounting softwares used in accounts departments)