Application of the Cosequential Model to a General Ledger Program II
How is the posting process implemented?
Solution 1: Build an index for the ledger organized by account number. ==> 2 problems: 1) lots of seeking back and forth; 2) the journal entries relating to one account are not collected together.
Solution 2: collect all the journal transactions that relate to a given account by sorting the journal transactions by account number and working through the ledger and the sorted journal cosequentially.