Cash Receipts
   

You record cash receipts from sales to a customer in the Cash Sales Journal and other cash receipts in the Cash Receipts Journal. If you have a cash register, it probably provides the data you need to make the entry in the Cash Sales Journal. You make this entry whenever you remove cash from the cash register and deposit it in the bank. Basically, the entry is a debit to Cash and a credit to Sales Revenue, but there are also other aspects to it in certain circumstances.

You use the Cash Receipts Journal for other cash receipts. Debit Cash and credit other accounts according to the source of the receipt. If you receive cash from customers in payment of their bills, you debit Cash and credit Debtors.