1. It is a special journal used to record the business cash receipts from whatever source. a. accounts receivable subsidiary ledger b. cash payments journal c. cash receipts journal d. special journal 2. It is also called check register or cash disbursements journal a. cash receipts journal b. cash payments journal c. accounts receivable subsidiary ledger d. special journals 3. the detailed record of individual account is a. purchase journal b. sales journal c. subsidiary ledger d. special journal 4. depreciation is recorded in the a. special journal b. general journal c. purchase journal d. debit memorandum 5. Credit memo is the document the issuance of which requires a debit to a. sales returns and allowance b. sales discount c. accounts receivable d. cash