Cash Group CHAPTER XIII THE GENERAL LEDGER The manner of posting the pro forma entries in the preceding chapter is shown in the accounts given below. The Cash Group of accounts consists of imprest fund accounts and the main Cash account which carries the total of balances in all banks. Postings are from the cash book. The $21,500 balance is the total cash in all banks. The cash book contains the details of the accounts with each bank, including available balances when books are closed at the end of a period. 1 References marked "J.E." with a numeral indicate in each case the pro forma journal entry in Chapter XII from which the posting is made. Those with letter "A" give the number of the pro forma account containing the offsetting debit or credit. Where entry in the account needs no further illustration, reference numbers have been omitted, as for example, the postings from the cash book |