Posting to the General Ledger
As you make the adjusting entries to correct errors or complete transaction information, keep a worksheet of all the entries. Ultimately you will need to post them to the general ledger to maintain the balance of your books.
You don’t need to post to the general ledger as you find each correction. After you’ve finished closing your sub-ledgers you can post corrections in an entry that summarizes the changes.
For example, if you found several corrections when closing the cash receipts journal, you would post the details involving specific customers or receipts to that journal, but you only need to summarize the amounts for the general ledger.
Closing books and making corrections is a lot easier if you are using ...