(a) The account number and (b) the journal page number will be entered in the post. ref. column.
A diary is a thorough record of every transaction a firm makes. Information kept in a journal is used to reconcile accounts and transmit data to other accounting records. A journal is described as a record you keep of daily happenings or of your thoughts, or as a periodical that deals with a certain field or industry. A diary is an example of a journal because it allows you to record your thoughts and events.
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