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
Date		Invoice No.	Account	Terms	Post Ref	Hire Service Income	Lesson Income	Freight Collected	GST Collected	Accounts Receivable
June	7	3358	Beach and Reef Holidays	N30	BEAH	1,037.27	1,800.00		283.73	3,121.00
	19	3360	Cairns Coral Divers	10/10, N30	CORD	2,016.00	1,080.00		309.60	3,405.60
	26	3361	Adventure Tours	N30	ADVT	720.00	1,200.00		192.00	2,112.00
						3,773.27	4,080.00		785.33	8,638.60