Identify Postings from Cash Payments Journal Using the following cash payments journal, identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account, (2) a posting to a subsidiary ledger account, or (3) that No posting is required.
CASH PAYMENTS JOURNAL Page 46
Date Ck. No. Account Debited Post. Ref. Other AccountsDr. Accounts Payable Dr. Cash Cr.
20Y1
July 3 611 Energy Systems Co. (a) 4,000 4,000
July 5 612 Utilities Expense (b) 310 310
July 10 613 Prepaid Rent (c) 3,200 3,200
July 16 614 Flowers to Go, Inc. (d) 1,250 1,250
July 19 615 Advertising Expense (e) 640 640
July 22 616 Office Equipment (f) 3,600 3,600
July 25 617 Echo Co. (g) 5,500 5,500
July 26 618 Office Supplies (h) 250 250
July 31 619 Salaries Expense (i) 1,750 1,750
July 31 9,750 10,750 20,500
(j) (k) (l)

Explanation:

The general ledger shows the record for every financial transaction which an organization does. The subsidiary ledger is just used to support the general ledger control account as it gives vital informations on sales, discounts, etc.

Based on the above explanation, the references, indicated by the letter will be posted thus:

a. This will be posted to the subsidiary ledger account.

b. This will be posted to the general ledger account.

c. This will be posted to the general ledger account.

d. This will be posted to the subsidiary ledger account.

e. This will be posted to the general ledger account.

f. This will be posted to the general ledger account.

g. This will be posted to the subsidiary ledger account.

h. This will be posted to the general ledger account

i. This will be posted to the general ledger account.

j. For this, there will be no posting required.

k. This will be posted to the general ledger account.

l. This will be posted to the general ledger account

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