Accounting Dictionary
Cash Receipts Journal
A listing of all the money that came into the business and who sent it to the company.
Accounting records include money coming in and money going out, but a cash receipts journal includes only the money coming in. For instance it might say $400-Jones Company paid their accounts receivable, $756-federal tax refund, $300 cash sales.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/cash-receipts-journal/
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