Date 12/4 Check 1741 Payee Payrolls Unlimited CASH DISBURSEMENTS JOURNAL Acct. Acct= No. 18,326 nve Other Acct. No. 604 610 Accounts 17,000 1,326 The Cash Receipts Journal and the Cash Disbursements Journal also have an "Other" column (those "highlighted in yellow" above). To the extent that any transaction is posted in the "Other" column in either the Cash Receipts Journal or the Cash Disbursements Journal, that transaction must be posted separately to accounts in the General Ledger (i.e., since transactions in the "Other" columns involve accounts different from the columns specified for recurring transactions, it is not possible to post the total of the "Other" column to the General Ledger at the end of the month, and therefore each such entry in the "Other" column must be individually posted to accounts in the General Ledger).