unt has a Debit or Credit balance normally. Knowing this information allows us to post the journal transactions to the ledgers. Notice in the previous example of a journal transaction that there is a column titled post reference. This column is used in posting process and is a check point for an accountant. After entering the information into each individual account, we then put a number or something that signifies which account the transaction was posted to. After all the transactions have been posted to the co
...