Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. Please note predictive text is available for the general ledger details fields. When posting totals to the Bank Account general ledger account from the Cash Payments Journal and the Cash Receipts Journal use the generic terms 'Payments' and 'Receipts' in the details field. When posting from the sales, purchases, cash payments and cash receipts journals, you must enter in the details the opposing debit/credits as per the column headings in the respective journals (e.g. When posting to Accounts Payable 200 from the Cash Payments Journal, the details field will be Bank Account/Discount Received/GST Paid (Outlays)).

SALES JOURNAL Page: 10 PURCHASES JOURNAL Page: 11 CASH PAYMENTS JOURNAL Page: 12 GENERAL JOURNAL Name: ACCOUNTS RECEIVABLE Name: BUILDINGS AND IMPROVEMENTS (COST) Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT \begin{tabular}{|l|l|l|l|l|l|l|l|} \hline Name: ADVERTISING & \\ \hline \multicolumn{2}{|c|}{ Acct No.t 600 } \\ \hline \multicolumn{2}{|c|}{ Date } & Details & Post Ref & Debit & \multicolumn{2}{|c|}{ Date } & Details \\ \hline June & 1 & Balance & & 2,150.00 & & & \\ \hline \end{tabular} Name: DEPRECIATION Name: DISCOUNTS GIVEN Name: ELECTRICITY Name: FREIGHT EXPENSE Name: INSURANCE Name: INTEREST EXPENSE Name: MOTOR VEHICLE EXPENSES Name: OFFICE SUPPLIES Name: STAFF AMENITIES Name: SUPERANNUATION Name: TELEPHONE Name: WAGES AND SALARIES SALES JOURNAL Page: 10 PURCHASES JOURNAL Page: 11 CASH PAYMENTS JOURNAL Page: 12 GENERAL JOURNAL Name: ACCOUNTS RECEIVABLE Name: BUILDINGS AND IMPROVEMENTS (COST) Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT \begin{tabular}{|l|l|l|l|l|l|l|l|} \hline Name: ADVERTISING & \\ \hline \multicolumn{2}{|c|}{ Acct No.t 600 } \\ \hline \multicolumn{2}{|c|}{ Date } & Details & Post Ref & Debit & \multicolumn{2}{|c|}{ Date } & Details \\ \hline June & 1 & Balance & & 2,150.00 & & & \\ \hline \end{tabular} Name: DEPRECIATION Name: DISCOUNTS GIVEN Name: ELECTRICITY Name: FREIGHT EXPENSE Name: INSURANCE Name: INTEREST EXPENSE Name: MOTOR VEHICLE EXPENSES Name: OFFICE SUPPLIES Name: STAFF AMENITIES Name: SUPERANNUATION Name: TELEPHONE Name: WAGES AND SALARIES