Where is the post reference information located in the recording of transactions?

• A. The date entries were posted
• B. The place to record the account number in the journal and the page number in the ledger
• C. The amount posted
• D. The account titles involved

Answer: (B)

Post reference information creates the link between the journal and the ledger so you can trace exactly where a posting went. The journal records the account that was affected (the ledger account) by placing that account number in the post reference area, while the ledger records which journal entry it came from by noting the page or entry reference. This two-way cross-reference lets you move from the journal to the specific ledger page and back again. That’s why the described placement is correct: the journal holds the ledger account number, and the ledger holds the journal page/entry reference.