How to prepare accounts receivable and accounts payable ledger postings?

The ledger postings for accounts receivable and accounts payable can be done with the help of the double column cash book entries.

Refer the data given below −

Date	Description	P R	Discount ($)	Cash ($)	Date	Description	P R	Discount ($)	Cash ($)
Sep 1	balance b/d			6000	Sep 5	K & Co A/c	106	15	3600
Sep 3	D &Co	110	12	2500	Sep 7	purchases	126		850
Sep 9	Income (interest)	122		200	Sep 12	Machinery	120		3800
Sep 15	Sales	128		7800	Sep 17	Stationary expenses	105		500
Sep 28	D & Co	110	25	650	Sep 20	Office furniture	107		620
Sep 30	Sales	124		8000	Sep 23	K &Co	106	25	870
					Sep 30	salary	109		1800
					Sep 28	balance c/d			13110
			37	25140				40	25140
Oct 1	By balance b/d			13110