Question

Answer in once sentence only.

Which column in a journal is not filled in at the time of journalising?

Answer 1

The ledger folio (L.F.) is the column that is not filled at the time of Journalising. This column indicates the page number of the Ledger book on which the relevant account appears. All the entries from Journal are posted to the Ledger Accounts. Therefore, the ledger folio is recorded after the entries are posted to the Ledger Accounts and not at the time of Journalising.