When posting totals from a combination journal to general ledgers, only the total from the designated column is posted to the corresponding general ledger account, not individual transactions. Totals are posted from debit columns to debit accounts and added to running totals, and from credit columns to the same accounts but subtracted from running totals since they are debit accounts. The account number is placed under the posted total column to indicate posting.

1. As you can see in the text, you only post the total from the Sales Credit column to the General Ledger titled Sales. You don’t post any of the individual transactions. Also note that the account number is placed under the column in the combination journal to indicate that the total has been posted.

2. In this example, the total from the Cash Debit account is placed in cash general ledger and the debit amount is added to the total since Cash is a debit account.

3. In this final example, the cash from the Cash Credit column is placed in the general ledger in the Credit column and subtracted from the Debit amount and the total is recorded in the Debit column since Cash is a Debit account.