Final answer:
When posting items from the sales journal, the details of the journal and journal totals are posted to the general ledger and subsidiary ledger accounts.
Step-by-step explanation:
When posting items from the sales journal, the details of the journal and journal totals are posted to the general ledger and subsidiary ledger accounts. The general ledger contains all the accounts of a business, while the subsidiary ledger contains the detailed information for specific accounts, such as accounts receivable or accounts payable.
For example, if a sale is recorded in the sales journal, the total amount of that sale would be posted to the Accounts Receivable account in the general ledger and the individual customer's account in the subsidiary ledger.
This ensures that the sales transactions are accurately recorded in the appropriate accounts and helps maintain organized and up-to-date financial records.