Cash receipts journal

A Cash receipts journal is a specialized accounting journal used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash. Sales on account are booked instead in the sales journal.[1]

References

  1. ↑ Jerry J. Weygandt; Paul D. Kimmel; Donald E. Kieso (5 January 2010). Accounting Principles. John Wiley and Sons. p. 608. ISBN 978-0-470-57725-7. Retrieved 3 April 2012.
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