What is the importance of J.F and L.F?

1.	What is the importance of J.F and L.F?
Answer» It means ledger folio . it is used vividly in journal and cash book. it refers to a column in which the page number of the ledger books is recorded. jf or journal folio refers to the page number of journal. Ledger Folio is a page number of an account in ledger that is written in L.F. column of a journal format in journal entry. Ledger folio number is written corresponding to the name of the account in the L.F. It helps in easy locating of the account in the ledger book. It reduces the time in recording and rechecking.

Answer»

It means ledger folio . it is used vividly in journal and cash book. it refers to a column in which the page number of the ledger books is recorded. jf or journal folio refers to the page number of journal.

Ledger Folio is a page number of an account in ledger that is written in L.F. column of a journal format in journal entry. Ledger folio number is written corresponding to the name of the account in the L.F. It helps in easy locating of the account in the ledger book. It reduces the time in recording and rechecking.

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