It is easy to know how to make ledger account you have to just follow the steps given below. First divide the sheet into two column left side debit and right side credit. Second step is in debit column write or type down all your expense incurred and assets owned and on right side write head name of all you liability owned, equity invested and revenue earned. Then write down value or money in front of each name written. Remember one thing the balance of each side has to be equal, if not then there is some error.