The ledger is pj or purchases journal because we want this payment to be applied to a specific voucher. In this case the payment was applied to voucher number 101. If the voucher entered here does not belong to the vendor entered in the top part of the screen, an error message is displayed in the lower right corner of the screen. You are not permitted to store the record unless the voucher belongs to the vendor in the top part of the screen.
Now lets assume that there are no vouchers for this vendor. We have received a COD shipment from a vendor. We can enter the expense distribution directly using the Enter Manual Checks screen. Our example looks like this:
The expense distribution of the check goes directly to the general ledger which is represented as gl. The Account field is entered with the proper general ledger expense account.