In a four column ledger account format, the pair of columns on the far right are used to show b the debit and credit amounts posted from journal entries. This format typically includes two columns for the amounts: one for debits and one for credits.
To break it down, the first two columns on the left typically contain information related to the transaction, such as the date and journal reference, while the right columns detail the financial impact in terms of debit and credit amounts. This layout allows for clear visibility of the transaction and helps ensure accuracy in recording financial activities.