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.

Journal folio is a term used in ledgers as a part of ledger statement and is shown as a column on both the debit and credit sides. It's the number at which your transaction is recorded in the journal. On the other hand, ledger folio is a term which is used in the journal, as it's a part of the journal statement, which is shown as a column in the journal statement. It shows where your transactions have been recorded in the books of the ledger.