The book in which accounts are maintained is called ledger.
Generally, one account is opened on each page of this book, but if transactions relating to a particular account are numerous, it may extend to more than one page.
All the transaction of the daybook, cash book are entered in the ledger account wise. We make the index first in a ledger then all the accounts whether it is expense account or partner account of a party account, all are opened in different pages of the ledger.
While posting the ledger entry from the day book, always write the folio number of the ledger folio in front of the entry in day book if you are using manual ledger.
In computer software you make all the accounts and enter the day book entries through general voucher or bank voucher or cash voucher. The entries goes autometially in that account as you select the particular account.
Performa of Ledger