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  2. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/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.

  3. Category:Accounting source documents - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_source...

    This page was last edited on 8 November 2023, at 11:32 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.

  4. Receipt - Wikipedia

    en.wikipedia.org/wiki/Receipt

    A receipt (also known as a packing list, packing slip, packaging slip, (delivery) docket, shipping list, delivery list, bill of the parcel, manifest, or customer receipt) is a document acknowledging that something has been received, [1] such as money or property in payment following a sale or other transfer of goods or provision of a service.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...

  6. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting. The cash basis method records income and expenses when cash is actually paid to or by a party.

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