Discuss the process of posting from a revenue journal to the subsidiary ledger and to the general ledger.

Each transaction is posted individually to customer accounts in the accounts receivable subsidiary ledger. This should be done on a regular basis to keep customer balances current.​To provide a trail of the entries posted to the subsidiary and general ledgers, the source of the entries is indicated in the Posting Reference column by inserting the letter R for revenue journal and the page number of the revenue journal.​A check mark is inserted in the Posting Reference column to indicate that the transaction has been posted to the subsidiary ledger.​At the end of the month, the column total is posted to the general ledger as a debit to Accounts Receivable and a credit to Fees Earned. This total is equal to the sum of the month's debits to the individual accounts in the subsidiary ledger.