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You are the new bookkeeper for a small business. T

You are the new bookkeeper for a small business. T

You are the new bookkeeper for a small business. The bookkeeper whose job you are taking is training you on the business’s manual system. As he journalizes, he writes the account number in the Post. Ref. column because he believes it’s easier. His thinking is that, when he posts, he won’t be bothered writing the account numbers. How would you explain why he should not write the account number in the Post. Ref. column immediately and instead should enter the account number after he has posted the amount to the ledger?

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