POSTING TO THE GENERAL LEDGER - Using Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ)

Oct 28, 2026

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Instructional accounting content explaining how to post totals from the Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ) into the General Ledger. Covers treatment of the CRJ analysis of receipts, how folio references distinguish Balance Sheet accounts (B) from Nominal accounts (N), and how to choose debit/credit sides for assets, drawings, expenses, capital, income, and liabilities. Provides examples with CRJ1/CPJ1 folios, notes on common posting mistakes, and guidance on using the month-end date for journal totals while using transaction dates for sundry accounts.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages5

Reading Time13 min

AccessFree to download

Posting to the General Ledger

Using Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ)

Using Folio References

Transferring Totals to the General Ledger

Common Posting Mistakes

Posting the Bank Column to the General Ledger

A Note About the Dates

POSTING TO THE GENERAL LEDGER The first step is to total the columns of the Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ) . Notice that we do not total the Analysis of Receipts column in the CRJ. This column is only used to show the amount of cash the business has on hand before it is banked. Using Folio References It is now time to discuss the folio references in more detail. At the simplest level, we separate the General Ledger accounts into 2 types of accounts, the Balance Sheet accounts and the Nominal Accounts. Balance Sheet accounts include the Equity Accounts (e.g. Capital) , the Asset Accounts (e.g. Land and building, vehicles, equipment, Trading stock, Bank etc. ) and the Liabilities (Loans, Bank overdraft) . The folio number of these accounts starts with the letter ‘B’. Nominal accounts include the income accounts (e.g. Sales, Rent income, Commission income. ) and expense accounts (e.g. rent expense, Stationery, Wages and salaries etc. ) . The folio number of these accounts starts with the letter ‘N’. Cash Receipts Journal of Malengeza General Dealer March 2019 Fol. CRJ1 | Doc | Day | Details | Fol. | Analysis of receipts |
Bank | Sales | Cost of sales | Sundry accounts | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | Amount | Fol. | Details | | 001 | 1 | Lindiwe Dube | | | 50 000 | | | 50 000 |
B1 | Capital | | CRR | 8 | Sales | | 4 800 | 4 800 | 4 800 | 4 000 | | | | | 002 | 14 | Meriam Gaubepe | | 200 | | | | 200 | N4 | Rent income | | CRR | | Sales | | 7 200 | 7 400 | 7 200 | 6 000 | | | | | CRR | 29 | Sales | | 12 000 | 12 000 | 12 000 | 10 000 | | | | | | | | | - | 74 200 | 24 000 | 20 000 | 50 200 | | | | | | | | |
B5 | N1 | N2 | | | | Cash Payments Journal of Malengeza General Dealer March 2019 Fol. CPJ1 | Doc | Day | Name of payee | Fol. |
Bank |
Trading stock | Equipment | Wages | Sundry accounts | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | Amount | Fol. | Details | | 001 | 3 | Moonlight Distributors | | 3 500 | | 3 500 | | | | | | 002 | 4 | PS Wholesalers | | 9 600 | 9 600 | | | | | | | 003 | 5 | Star Traders | | 4 800 | | 4 800 | | | | | | 004 | 7 | Cash | | 600 | | | 300 | 300 |
B6 |
Cash float | | 005 | | Rowland Packers | | 200 | | | | 200 | N4 | Packing
materials | | 006 | 10 | Petra Stores | | 6 200 | 6 200 | | | | | | | 007 | 12 | SN Suppliers | | 280 | | | | 280 | N5 | Stationery | | 008 | 15 | Cash | | 300 | | | 300 | | | | | 009 | 19 | Telkom | | 560 | | | | 560 | N6 | Telephone | | 010 | 22 | Star Papers | | 420 | | | | 420 | N7 | Advertising | | 011 | 25 | Palatse Distributors | | 8 900 | 8 900 | | | | | | | 012 | 27 | Lindiwe Dube | | 500 | | | | 500 |
B2 | Drawings | | 013 | 29 | Dumela Primary School | | 400 | | | | 400 | N8 | Donations | | | | | | 36 260 | 24 700 | 8 300 | 600 | 2 660 | | | | | | | |
B5 |
B4 |
B3 | N3 | | | | Transferring the Totals to the General Ledger Common mistakes are as follows; 1. Posting to the wrong side i.e. posting a debit amount to the credit side of an account in the general ledger. 2. Transposing figures as you post 1.e post R870 as R780 . 3. Failing to post the journal entry completely i.e. missing an item because you did not tick off every item as you go. 4. Making arithmetic errors in calculating new account balances. 5. Posting to the wrong account (this is not an error that will no show up when you do your trial balance) When do I know which accounts needs to be credited and debited en when? Assets, Drawings and Expenses Capital, Income and Liabilities increase on the debit side increase on the credit side and decreases on the credit side and decreases on the debit side Posting the Bank Column to the General Ledger The first co

FAQs

Why aren’t the Analysis of Receipts column totals posted from the Cash Receipts Journal (CRJ)?

The Analysis of Receipts column is used only to show cash held before it is banked, so the posting to the General Ledger uses the relevant totals rather than totaling that column.

How do folio numbers indicate account types in the General Ledger?

Balance Sheet accounts use folio numbers starting with the letter B (e.g., equity, assets, liabilities), while Nominal accounts use folio numbers starting with the letter N (income and expenses).

What dates should be used when entering CRJ/CPJ totals into the General Ledger?

CRJ and CPJ totals are entered using the last day of the month, while Sundry Accounts are entered using the date the transaction took place.

Oct 28, 2026

Upload by Ezra