what is the process flow for general ledger ?

when Entry have no cash or no bank then entry Passed in Journal Ledger

1.Create Journal Entry
2.dit Journal Entry
3.Post Journal Entry

Because land the only thing which has appreciation its value is increasing day by day not decreasing so we can not charge depreciation on it as it appreciating day by day

Gl set ups> open the periods of gl > create/reverse journal entries> post and review> conversion , revaluation, translation, consolidation can be run > review/correct balances > run accounting reports> close gl periods.