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You are the new bookkeeper in a small business. The bookkeeper whose job you are taking is training you on the business's manual system. As

You are the new bookkeeper in a small business. The bookkeeper whose job you are taking is training you on the business's manual system. As he journalizes, he writes the account number in the Post Ref. Column because he thinks it's easier. Then, when he posts, he won't have to be bothered writing the account numbers. How would you explain why he should not write the account number in the Post Reference column immediately and should instead enter the account number after he has posted the amount to the ledger? Give some examples from the every day workplace where using the Post Reference column in a manual accounting setting could avoid accounting problems. address why you think a Post Reference feature is not necessary in an automated accounting system.

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