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. The seller, or the provider of the goods or services, completes a sale in ...

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. Cash receipts journal is considered as the separate part of

Cash account In business practice, cash account refers to a business-to-business or business-to-consumer account which is conducted on an immediate payment basis i.e. no credit is offered. In accounting practice, "cash account" or "cash book" refers to a da ...

/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, or customer receipt) is a document acknowledging that a person has received money or propert ...

. A general structure of the Cash receipts journal

References

{{DEFAULTSORT:Cash receipts journal Accounting journals and ledgers