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What is the purpose of posting J.F numbers that are entered in the journal at the time entries are posted to the accounts? - Bzziii

What is the purpose of posting J.F numbers that are entered in the journal at the time entries are posted to the accounts?









  J.F. number is the number that is entered in the record at the hour of posting sections into their individual records. It helps in deciding if all exchanges are appropriately posted in their records. It is recorded at the hour of posting and not at the hour of recording the exchanges.
    The purpose of entering J.F. number in the ledger is because of the below given benefits.

1. J.F. number helps in locating the entries of accounts in the journal book. In other words, J.F number helps to locate the position of the related journal entry and subsidiary book in the journal book.
2. J.F. number in accounts ensures that recording in the books of original entry has been posted or not.




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