[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-663508-105":59,"doc-detail-663508-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","posting-to-the-general-ledger-using-cash-receipts-journal-crj-and-cash-payments-journal-cpj","POSTING TO THE GENERAL LEDGER - Using Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ)","","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.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/posting-to-the-general-ledger-using-cash-receipts-journal-crj-and-cash-payments-journal-cpj/663508/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/posting-to-the-general-ledger-using-cash-receipts-journal-crj-and-cash-payments-journal-cpj/663508.png","ImageObject",300,407,{"name":92,"@type":93},"Ezra","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why aren’t the Analysis of Receipts column totals posted from the Cash Receipts Journal (CRJ)?","Question",{"text":112,"@type":113},"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.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How do folio numbers indicate account types in the General Ledger?",{"text":117,"@type":113},"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).",{"name":119,"@type":110,"acceptedAnswer":120},"What dates should be used when entering CRJ/CPJ totals into the General Ledger?",{"text":121,"@type":113},"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.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},663508,1793228770,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","POSTING TO THE GENERAL LEDGER  \nThe 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.  \nUsing Folio References  \nIt 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.  \nBalance 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’.  \nNominal 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’.  \nCash Receipts Journal of Malengeza General Dealer  \nMarch 2019 Fol. CRJ1  \n\n| Doc | Day | Details | Fol. | Analysis of receipts | \u003Cbr>Bank | Sales | Cost of sales | Sundry accounts |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  | Amount | Fol. | Details |\n| 001 | 1 | Lindiwe Dube |  |  | 50 000 |  |  | 50 000 | \u003Cbr>B1 | Capital |\n| CRR | 8 | Sales |  | 4 800 | 4 800 | 4 800 | 4 000 |  |  |  |\n| 002 | 14 | Meriam Gaubepe |  | 200 |  |  |  | 200 | N4 | Rent income |\n| CRR |  | Sales |  | 7 200 | 7 400 | 7 200 | 6 000 |  |  |  |\n| CRR | 29 | Sales |  | 12 000 | 12 000 | 12 000 | 10 000 |  |  |  |\n|  |  |  |  | - | 74 200 | 24 000 | 20 000 | 50 200 |  |  |\n|  |  |  |  |  | \u003Cbr>B5 | N1 | N2 |  |  |  |\n\nCash Payments Journal of Malengeza General Dealer  \nMarch 2019 Fol. CPJ1  \n\n| Doc | Day | Name of payee | Fol. | \u003Cbr>Bank | \u003Cbr>Trading stock | Equipment | Wages | Sundry accounts |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  | Amount | Fol. | Details |\n| 001 | 3 | Moonlight Distributors |  | 3 500 |  | 3 500 |  |  |  |  |\n| 002 | 4 | PS Wholesalers |  | 9 600 | 9 600 |  |  |  |  |  |\n| 003 | 5 | Star Traders |  | 4 800 |  | 4 800 |  |  |  |  |\n| 004 | 7 | Cash |  | 600 |  |  | 300 | 300 | \u003Cbr>B6 | \u003Cbr>Cash float |\n| 005 |  | Rowland Packers |  | 200 |  |  |  | 200 | N4 | Packing\u003Cbr>materials |\n| 006 | 10 | Petra Stores |  | 6 200 | 6 200 |  |  |  |  |  |\n| 007 | 12 | SN Suppliers |  | 280 |  |  |  | 280 | N5 | Stationery |\n| 008 | 15 | Cash |  | 300 |  |  | 300 |  |  |  |\n| 009 | 19 | Telkom |  | 560 |  |  |  | 560 | N6 | Telephone |\n| 010 | 22 | Star Papers |  | 420 |  |  |  | 420 | N7 | Advertising |\n| 011 | 25 | Palatse Distributors |  | 8 900 | 8 900 |  |  |  |  |  |\n| 012 | 27 | Lindiwe Dube |  | 500 |  |  |  | 500 | \u003Cbr>B2 | Drawings |\n| 013 | 29 | Dumela Primary School |  | 400 |  |  |  | 400 | N8 | Donations |\n|  |  |  |  | 36 260 | 24 700 | 8 300 | 600 | 2 660 |  |  |\n|  |  |  |  | \u003Cbr>B5 | \u003Cbr>B4 | \u003Cbr>B3 | N3 |  |  |  |\n\nTransferring the Totals to the General Ledger  \nCommon mistakes are as follows;  \n1. Posting to the wrong side i.e. posting a debit amount to the credit side of an account in the general ledger.  \n2. Transposing figures as you post 1.e post R870 as R780 .  \n3. Failing to post the journal entry completely i.e. missing an item because you did not tick off every item as you go.  \n4. Making arithmetic errors in calculating new account balances.  \n5. Posting to the wrong account (this is not an error that will no show up when you do your trial balance)  \nWhen do I know which accounts needs to be credited and  \ndebited en when?  \nAssets, Drawings and Expenses Capital, Income and Liabilities  \nincrease on the debit side increase on the credit side and  \ndecreases on the credit side and decreases on the debit side  \nPosting the Bank Column to the General Ledger  \nThe first co","cbCainN0OMyEhgxG","https://ap.wps.com/l/cbCainN0OMyEhgxG","pdf",556227,"English","# Posting to the General Ledger\n## Using Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ)\n## Using Folio References\n## Transferring Totals to the General Ledger\n## Common Posting Mistakes\n## Posting the Bank Column to the General Ledger\n## A Note About the Dates","[{\"question\":\"Why aren’t the Analysis of Receipts column totals posted from the Cash Receipts Journal (CRJ)?\",\"answer\":\"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.\"},{\"question\":\"How do folio numbers indicate account types in the General Ledger?\",\"answer\":\"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).\"},{\"question\":\"What dates should be used when entering CRJ/CPJ totals into the General Ledger?\",\"answer\":\"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.\"}]","POSTING TO THE GENERAL LEDGER - Using Cash Receipts Journal (CRJ) and Cash Payments Journal (CPJ) | PDF",13]