Cash receipts journal is a special type of ledger which records details of only cash receipts. This ledger reflects in the journal under the category “Cash Sales”. Debit and credit both columns need to be recorded simultaneously. In debit side cash should be debited and in credit side sales need to be entered.
For example: If a customer buys inventory from a retail shop in credit it means cash yet to be paid. In this cash account would be debited as cash not has been paid and sales account would be credit as sales happened.
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