The individual amounts in the Accounts Receivable Debit column of a sales journal should be posted to the accounts receivable subsidiary ledger, and the column total should be posted to the Accounts Receivable account in the general ledger.is it true or false?

True.

To post the individual amounts in the Accounts Receivable Debit column of a sales journal to the accounts receivable subsidiary ledger, you need to follow these steps:

1. Start by opening the accounts receivable subsidiary ledger, which contains individual accounts for each customer.
2. Locate the customer's account in the subsidiary ledger corresponding to the transaction in the sales journal.
3. Enter the individual debit amount from the sales journal into the customer's account in the subsidiary ledger.
4. Continue this process for each customer's transaction in the sales journal, entering the debit amounts in their respective accounts in the subsidiary ledger.

After completing the posting process for the accounts receivable subsidiary ledger, you need to post the column total to the Accounts Receivable account in the general ledger.

To do this, you should follow these steps:

1. Open the general ledger, specifically the Accounts Receivable account.
2. Locate the Accounts Receivable account in the general ledger.
3. Enter the total amount from the column in the sales journal into the Accounts Receivable account in the general ledger.
4. Make sure to specify that the entry is a debit to the Accounts Receivable account.

By following these steps, you would accurately post the individual amounts in the sales journal to the accounts receivable subsidiary ledger and the column total to the Accounts Receivable account in the general ledger.