Cash Receipt Journal

Cash Receipt Journal
A frequent financial transaction deals with
cash receipts from various sources
company, it is necessary to create a special column for the Cash account
(debit), so the recording is done on the journal
cash receipts. The cash receipts journal is a journal book
which is used to record all receiving transactions
money or cash.
Transactions recorded in the cash receipts journal, among others
as follows.
a. Cash sale.
b. Receipt of repayment of accounts receivable.
c. Revenue receipts (Interest income, dividends, leases,
and others).
d. Purchase returns in cash.
The forms of cash receipts journal are:

Example:
Make a cash receipts journal PD Asih Jaya Bandung, yang
during June 2006 had the following transactions.
June 1 Owner of the company (Mr. Asih Nuryanto)
invest as first capital in form
cash amounting to Rp10,000,000.00 (BKM no 002)
3 Sale merchandise in cash to Tuan
Mugiyono Salatiga for Rp5.000.000,00. (BKM
no. 003)
6 Received repayment of accounts receivable from Fa. Desert
Bandung amounted to Rp6.000.000,00 minus deductions
2%. (BKM no 004)
10 Received cash dividend from PT FARUH amount
Rp3,000,000.00 (BKM no 005)
15 Sale of merchandise in cash to Tuan
Arman Surya, Semarang for Rp 3.500.000,00
(BKM no 006)
20 Received payment from Mr. Yoga Asmara Salatiga
for the debts maturing today amounted to
Rp 5.000.000,00 minus 2% deduction. (BKM no 007)