The transferring of debit and credit items from journal to the respective accounts in the ledger is calledas June 26, 2021 by admin Question: The transferring of debit and credit items from journal to the respective accounts in the ledger is calledas A. Ledger B. Posting C. Forward journal D. None of these one of these Answer» b. Posting Note: The above multiple-choice question is for all general and Competitive Exams in India.