A Cash receipts journal is a specialized accounting journal used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash. Sales on account are booked instead in the sales journal. A cash receipts journal has the following titles: -DOCUMENT NUMBER -DATE -DETAI -FOL -ANALYSIS OF RECEIPT...
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http://en.wikipedia.org/wiki/Cash_receipts_journal
A special journal in which all cash received, from sales, interest, rent, or other sources, is recor
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http://www.encyclo.co.uk/local/22398
The cash receipts journal is a special section of the general journal specifically used to record all receipts of cash. In other words, the cash receipts journal is a separate journal only used to record cash collections.
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https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
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