No ledger is self-balancing and it is not possible to prepare a separate Trial Balance for each ledger, Hence, in order to make each ledger self-balancing it is necessary that the corresponding debit and credit aspects are fully provided in each ledger. This is done by opening some additional accounts called 'Adjustment Accounts' in each ledger. The Adjustment Account helps in completing the double entry in each ledger and making it self-balancing.

The Debtors Ledger contains the personal accounts of trade debtors only. The General Ledger Adjustment Account is inserted at the end in Debtors Ledger for purposes of making it self-balancing by providing the necessary corresponding debits and credits for all entries related to trade debtors. 

Therefore identify first the items which usually appear on the debit and the credit sides of a trade debtor. They are as follows: 

For self-balancing, all items appearing on the debit side of the personal accounts of trade debtors should be recorded on the credit side of [lie General Ledger Adjustment Account in Debtors Ledger and those appearing on their credit side should be recorded on its debit side. For this purpose, we take only the totals of such items for the period as a whole and pass the necessary journal entries as follows: