1. Folio space is filled during posting (transfer of entries) from one book to another.
2. Folio space that is still blanking means that the post has not been created yet.
3. The practice of recording folio numbers in the folio columns can reduce error as well as the loss of transaction entries.
4. During posting, folio columns in the journal are filled with ledger account pages which have received posting from the earlier Journal. Conversely, the folio columns in the ledger account are filled with Journal pages in which the postings are contained.