sales journal. 7. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 8. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 9. The sale of merchandise for cash is recorded in the sales journal. 10. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 11. When special journals, control accounts and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 12. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 13. Acquisitions on account which are not provided for in special debit columns are recorded in the other accounts column in the purchases journal.