A cash receipts journal is used to record all receipts of cash (all transactions that include a debit to Cash). These include (1) cash from credit customers in payment of their accounts, (2) cash from cash sales, and (3) cash from other sources. Column totals, except for 'Other,' are posted to general ledger accounts--the 'Other' columns amounts are directly posted to ledger accounts. Individual amounts in the Accounts Receivable column are posted to the accounts receivable subsidiary ledger.

After each amount is posted from the cash receipts journal to the general ledger,

multiple choice

• the journal letter CR and page number are entered in the PR column in the customer accounts in the ledger

• the journal letter R and page number are entered in the PR column in for the Other Accounts Cr. column.

• the letter x is entered in the PR column for Cash Dr., Cost of Goods Sold Dr./Inventory Cr. columns.

• the letter GL is entered under the total of the Other Accounts Cr. column.