Particular Column and Date Column and its Use in Accounting Books

Particular Column

Particular column is very necessary column in journal, ledger accounts and final accounts. In this column, accountant writes journal entry in journal, posting of accounts in ledger accounts. In other words, it provides close attention of each transaction’s record to detail after analysis the rules of accounting. In any account, accountant makes this column both debit and credit side according to the need of posting of journal entry in accounts.

Particular Column

Date column provides the information about time of recording transaction in books. It is very important because, without mentioning date, auditor can not find what transaction is recorded in books on what time. In this column , we can not write previous date , when we pass post dated transaction , we have forgotten to pass any old transaction , because doing this it can easily match with old dated transaction by checking that date vouchers . Like particular column, it is also both side of any account.