cash-receipts journal

A day book recording receipts of cash into an organization's bank account. This journal may be combined with a cash-payments journal to form a cash book

Accounting dictionary. 2014.

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  • cash receipts journal — Fin a chronological record of all the receipts that have been paid into a company’s bank account …   The ultimate business dictionary

  • cash-payments journal — A day book recording payments of cash from an organization s bank account. This journal may be combined with a cash receipts journal to form a cash book …   Accounting dictionary

  • Cash Book — A financial journal that contains all cash receipts and payments, including bank deposits and withdrawals. Entries in the cash book are then posted into the general ledger. The cash book is periodically reconciled with the bank statements as an… …   Investment dictionary

  • journal — Fin a record of original entry, into which transactions are normally transferred from source documents. The journal may be subdivided into: sales journal/day book for credit sales; purchases journal/day book for credit purchases; cash book for… …   The ultimate business dictionary

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  • Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the …   Wikipedia

  • debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… …   Accounting dictionary

  • Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… …   Wikipedia

  • Specialized journals — Journals are a simple system of recording transactions. Journals are also easy to maintain and control. They record transactions over a specified time in DATE ORDER. They reduce the number of entries that need to be made into the ledger, they… …   Wikipedia

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