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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. Sales on account are booked instead in the sales journal. [1]

  3. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Sales journals record transactions that involve sales purely on credit. [1] Source documents here would probably be invoices. Provides a chronological record of all credit sales made in the life of a business. Credit sales are transactions where the goods are sold and payment is received at a later date.

  4. Sales journal - Wikipedia

    en.wikipedia.org/wiki/Sales_journal

    It differs from the cash receipts journal in that the latter will serve to book sales when cash is received. [1] The sales journal is used to record all of the company sales on credit. Most often these sales are made up of inventory sales or other merchandise sales. Notice that only credit sales of inventory and merchandise items are recorded ...

  5. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    Accrued revenue is an asset that represents income earned by a deliverer when goods or services are delivered, even though payment has not yet been received. When payment is eventually received, the accrued revenue account is adjusted or removed, and the cash account is increased.

  6. Maple Leafs defeat Vegas Golden Knights 3-0 but lose Matthew ...

    www.aol.com/maple-leafs-defeat-vegas-golden...

    Fraser Minten scored his first NHL goal as the injury-ravaged Toronto Maple Leafs blanked the Vegas Golden Knights 3-0 on Wednesday night. William Nylander scored his 13th of the season at 3:01 of ...

  7. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    There are certain advantages in tax planning when the cash method of accounting is used: for instance, payment of business expenses may be accelerated before year end, in order to maximize tax deductions, whereas billings for services may be postponed to after year end, so that payments won't be received until the new year, thus postponing tax ...

  8. Retailers coax Black Friday shoppers into stores with big ...

    www.aol.com/retailers-bank-black-friday-energize...

    Retailers used giveaways and big discounts to reward U.S. shoppers who ventured out for Black Friday even as earlier offers, the prospect of better bargains in the days ahead and the ease of e ...

  9. ‘A minefield of its own making’: New investigation of USAA ...

    www.aol.com/finance/minefield-own-making...

    Customers interviewed for the article said they felt the quality of customer service they received had fallen and they wished there was more transparency about security issues. Handling Issues ...