Kenedy County, Texas Kenedy County is a county located in the U.S. state of Texas. It is part of the Kingsville Micropolitan Statistical Area. In 2000, its population was 414. Its seat is Sarita, and the county is named for Mifflin Kenedy, an early rancher in the area. Kenedy County has the distinction of having the fourth lowest-population of any county in the United States, following Loving County, Texas, Kalawao County, Hawaii, and King County, Texas. It is also the easternmost county in the United States that has more square miles than people.
1 The Journal is a subsidiary book, whereas Ledger is a principal book. 2  The Journal is known as the book of initial entry, but Ledger is a book of final entry.  In the journal the transactions are recorded sequentially.
The general ledger is where posting to the accounts occurs. Posting is the process of recording amounts as credits (right side), and amounts as debits (left side), in the pages of the general ledger. Additional columns to the right hold a running activity total (similar to a chequebook). The listing of the account names is called the chart of accounts.