Dictionary of Accounting Terms: cash receipts journal
cash receipts journal
book used to record all transactions involving the receipt of cash. Examples are cash sales, receipt of interest and dividend revenue, collections from customer accounts, and cash sale of assets. Typically, there are separate columns for the date, explanation, cash debit, sales discount debit, other debit, account credit, accounts receivable credit, and other credit.
Dictionary of Business Terms: cash receipts journal
cash receipts journal
book or log where amounts received are recorded in sequence.
