The first and most important step in the posting procedure is

Aposting the amount.
Bposting the date.
Cposting the explanation.
Drecording the posting reference information.

Verified Answer :

The answer is B. Posting the date.
Here's the sequence of posting procedures.
First, Posting the date.
Second, posting the amount of the transactions.
Third,posting the page number of the journal in the Post. Ref. column of the ledger account.
And lastly, recording the posting ref. information