Sample Cash Receipts Journal
Ma & Pa's January Cash Recipts
Journal
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    Cash Receipts Journal   Accounts            
        Receivable Sales Other Description Amount Post Cash
Entry   Received From Post Account # Account # Account #     Ref Account #
Number Date Description / Explanation Ref 120 400         100
1 5-Jan Deposit Slip 1       300 Owner's Equity 25000 X 25000
2 8-Jan Bank Loan       250 Bank Loans 5000 X 5000
3 11-Jan Deposit Slip 2     2000         2000
4 14-Jan Credit Card Direct Deposit     2000         2000
5 16-Jan Deposit Slip 3     1000         1000
6 20-Jan Deposit Slip 4     5000         5000
7 25-Jan Deposit Slip 5     3000         3000
8 26-Jan Deposit Slip 6     800         800
9 28-Jan Deposit Slip 7     700         700
10 30-Jan Deposit Slip 8     2500         2500
11 31-Jan Deposit Slip 9     1900         1900
12                    
13                    
14                    
15                    
16                    
                     
                     
CR-1     January Totals     18900     30000   48900
                     
          X     X   X
                     
Since Ma & Pa just opened their business they did not grant any credit terms to their customers.
If Ma & Pa had granted credit to their customerst, the original sales invoice would be set up and recorded in the Sales Journal and recorded
in the Cash Receipts Journal  when the check was received in the Accounts Receivable Column.
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