View source for Finance:Cash receipts journal

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 [[Finance:Sales|sales]] 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 [[Finance:Sales journal|sales journal]].<ref name="WeygandtKimmel2010">{{cite book|author1=Jerry J. Weygandt|author2=Paul D. Kimmel|author3=Donald E. Kieso|title=Accounting Principles|url=https://books.google.com/books?id=XvQxvDQu9MMC&pg=PT608|accessdate=3 April 2012|date=5 January 2010|publisher=John Wiley and Sons|isbn=978-0-470-57725-7|page=608}}</ref>
Cash receipts journal is considered as the separate part of [[Finance:Cash account|Cash account]]/cash book as it records the cash inflow of the business. The source document of this prime entry book is Receipt.

A general structure of the Cash receipts journal 

{| class="wikitable"
! rowspan="2" |Date 
! rowspan="2" |Receipt number 
! rowspan="2" |Description 
! rowspan="2" |Discount allowed 
! rowspan="2" |Value 
! colspan="4" |Receipt analysis 
! rowspan="2" |L/F
|-
|Cash sales
|Received from debtors 
|Income received 
|Other
|-
|01.04.2017
|657890
|Cash sales 
|
|50,000
|50000
|
|
|
|
|-
|02.04.2017
|657891
|Dividends
|
|10,000
|
|
|10000
|
|
|-
|03.04.2017
|657892
|Additional capital 
|
|100,000
|
|
|
|100,000
|
|-
|05.04.2017
|657893
|Debtors 
|1,000
|9,000
|
|9,000
|
|
|
|-
|
|
|
|'''1,000'''
|'''169,000'''
|'''50,000'''
|'''9,000'''
|'''10,000'''
|'''100,000'''
|
|}

==References==
{{reflist}}

{{DEFAULTSORT:Cash receipts journal}}
[[Category:Accounting journals and ledgers]]

{{Sourceattribution|Cash receipts journal}}