The use of the folio in the ledger is for referencing purposes. When a transaction is recorded in the ledger, the folio is used to indicate the page number where the corresponding entry can be found in the journal or other books of original entry. This helps to easily locate and verify the transaction when needed. Therefore, the folio is not used to indicate the particulars of the transaction, the account titles or only credit items, but rather to cross-reference transactions between different books of accounts.