“Cash receipts journal”的意思、由来-开放百科全书

词条

Cash receipts journal

释义

References

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 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.^[1]

Cash receipts journal is considered as the separate part of 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

Date	Receipt number	Description	Discount allowed	Value	Receipt analysis				L/F
Date	Receipt number	Description	Discount allowed	Value	Cash sales	Received from debtors	Income received	Other	L/F
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

1. ^{{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}}

1 : Accounting journals and ledgers

随便看

开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。