3.

1 Procedure
Add up the cash book columns. Check that the analysis columns add up to the total Identify relevant general ledger accounts

Draw up the posting summary and post to the general ledger.

3.2 information
Suppliers code number Amount to be paid

Date cheque is to be paid

The payables ledger program will perform various tasks at the same time:
Cheque will be print out

Total payable account also update

Balance payable ledger will be update

Cash book or cash account will automatically udated