Final answer:
The statement is True; the Post. Ref. column is filled with account numbers or check marks to signify that entries have been posted to their respective ledger accounts.
Step-by-step explanation:
Indeed, the statement is true. In standard bookkeeping and accounting procedures, the Post. Ref. column is consistently populated with account numbers or check marks, except on total lines. This meticulous practice serves as a pivotal step in maintaining accurate financial records. The Post. Ref. (posting reference) column, when duly filled, signifies that entries in the journal have been successfully posted to their corresponding ledger accounts. This process is vital for ensuring the integrity and completeness of financial transactions, as it substantiates that every transaction has been appropriately accounted for in the ledger. Regular and accurate updates to the Post. Ref. column are integral to upholding the precision and reliability of financial documentation.