An amount of R95 in the debtors column in the Cash Receipts Journal wasn't posted to the debtors personal account. What does this mean do we Cr or Dr the debtors reconciliation ..?

In this case, the R95 in the debtors column in the Cash Receipts Journal that wasn't posted to the debtors personal account means that there is an error in recording the transaction. To correct this error, you would need to credit the debtors reconciliation account.

The correct journal entry to rectify this error would be:

Debit: Debtors Personal Account
Credit: Debtors Reconciliation Account

This will ensure that the debtors personal account reflects the correct balance and that the debtors reconciliation account is adjusted accordingly.

Cr the debtors reconciliation