In a cash payments journal, the general amount columns are used to record payment amounts that do not fit into any of the journal’s specific, preprinted columns (like “Accounts Payable,” “Rent,” “Wages,” or “Inventory”).

Quick scoop answer

  • The general amount columns capture “all other” cash payments that are not frequent or common enough to justify their own special column, often called “Sundry” or “Other Accounts.”
  • Typical items recorded there include irregular expenses (e.g., donations, fines, one‑off services), uncommon asset purchases, or any payment to an account that does not have its own dedicated column in the cash payments journal.
  • At month end, the total in these general amount columns is analyzed and posted to the appropriate individual general ledger accounts line by line, rather than as a single total like the main columns.

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