POST, an operation in book-keeping. Posting in book-keeping means simply the transferring an article to the place in which it should be put, and arranging each under its proper head. It is upon this that the whole theory of book-keeping is founded. The Waste-book, which is the ground work of all subsequent operations, records every transaction exactly in the order in which it occurs. From this the several articles are posted, or transferred into the Journal, which in fact is but a kind of supplementary book to the Waste-book. From the Journal they are posted anew into the Ledger; in which a separate place is appropriated for each person with
whom transactions are carried on, and frequently for every separate article about which the business is concerned. The particular mode according to which such transfers are made, may vary according to the nature of the trade carried on; the object is the same in all, to place every article so as that its operations on the general state of the business may be certainly known and distinctly traced. For a full account of the way in which this is done, see Book-Keeping.