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2. Cash receipts journal - Wikipedia

   en.wikipedia.org/wiki/Cash_receipts_journal

   Cash receipts journal. 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.

3. Special journals - Wikipedia

   en.wikipedia.org/wiki/Special_journals

   Cash money, EFTPOS, cheques, credit cards. Receipts and payments. Credit sale of inventory on credit Purchases. Cash Journals record items sold or purchased with cash and they also record income received (debtor payment, interest) and daily expenses. If the transaction is of a cash nature, you must be convinced that money/cheque/credit card was ...

4. Cash method of accounting - Wikipedia

   en.wikipedia.org/wiki/Cash_method_of_accounting

   The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. [ 1] As a basis of accounting, this is in contrast to the alternative accrual ...

5. Debits and credits - Wikipedia

   en.wikipedia.org/wiki/Debits_and_credits

   e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...

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7. Cash and cash equivalents - Wikipedia

   en.wikipedia.org/wiki/Cash_and_cash_equivalents

   Cash and cash equivalents ( CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [ 1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can ...