True, the Post. Ref. field in the general journal is fully filled with correct account numbers after posting is finished. The account number in the Post. Ref. column of the journal show identifies the account to which a sum of money has been posted.
Prior to any sums being entered into the ledger, the posting reference must always be entered into the journal's Post. Ref. column. Writing down the account title and keeping track of the balance are the two phases in opening an account.
When and where entries have been posted to ledger accounts are recorded in a journal's posting reference column.
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