Final answer:
The final step in the recording process is to transfer the journal information to the ledger. The ledger is used to record financial transactions and determine the balance of each account.
Step-by-step explanation:
The final step in the recording process is to transfer the journal information to the ledger. The ledger is a book or database that contains all the accounts of a business. It is used to record all the financial transactions, classify them into different accounts, and determine the balance of each account.