Receipts J

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You learned that the three most common sources ofcash for a merchandising business are payments from chargecustomers,cash sales, and bankcard sales. These businessesalso receive cash, but less frequently, from the sale of otherbusiness assets.Can you imagine how many checks localcable television, electric, and telephone companies receivedaily? They must have a streamlined cash receipts process torecord checks efficiently. In this section you will learn to usea cash receipts journal as an efficient way to record cashreceipts.

Journalizing and Postingto the Cash Receipts Journal• How Do You Use the Cash Receipts Journal? The cash receipts journal is a special journal usedto record all cash receipt transactions. It always has aCash in Bank Debit column since every transaction in itdebits the Cash in Bank account. The number of creditcolumns varies, depending on the company’s needs. OnYour Mark’s cash receipts journal in Figure 16–8 has sixamount columns plus the date, source document,account name, and posting reference columns.To keepthe customer account balances current, the entries in theAccounts Receivable Credit column are posted daily tothe accounts

Cash Receipts JournalDEC 5 R301 Receivable 212 212DEC 12 R302 Receivable 1,470 30 1,500On December 5 On Your Mark received $212from Casey Klein to apply on account, Receipt 301.On December 12 On Your Mark received $1,470 from South Branch High School Athletics in payment of SalesSlip 51 for $1,500 less the discount of $30, Receipt 302.

Cash Receipts JournalDEC 5 R301 CASEY Klein 212 212 12 R302 30 1,500 South Branch H.S. Athletics 1,470 15 T 55 16 R303 cash sales 3,180 3,000 180 300 Office Equipment 30 30On December 15 On Your Mark records the cash sales for the first two weeks of December, $3,000, and $180 in relatedsales taxes, Tape 55.On December 16 On Your Mark received $30 from Mandy Harris, an office employee. She purchased a calculatorthat the business was no longer using, Receipt 303.