Assertion: ledger's account | /r/CapableOf | debit in the journal
Facets:
Source sentences:
text: When it comes to posting the entries, the accounts debited in the journal are to be debited in the ledger, however, reference is given to the concerned credit account.
text: The concerned account debited in the journal should also be debited in the ledger, but reference should be of the respective credit account.