A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the

sales Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale. A period during which goods are sold for a reduced price may also be referred ...

of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the

sales journal A sales journal is a specialized accounting journal and it is also a prime entry book used in an accounting system to keep track of the sales of items that customers(debtors) have purchased of an accounts receivable account and crediting revenue ...

. Cash receipts journal is considered as the separate part of Cash account/cash book as it records the cash inflow of the business. The source document of this prime entry book is

Receipt A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of the parcel, Manifest (transportation), manifest, or customer receipt) is a document acknowledging that something h ...

. A general structure of the Cash receipts journal

References

{{DEFAULTSORT:Cash receipts journal Accounting journals and ledgers