Exercise 8 is to complete a Cash Receipts Journal.

All you need to do is to analyse each receipt and place the amount in the appropriate columns i.e. if the details column says Sales of Footballs then put the amount in the 'Sales' column. Each column represents an account in the General Ledger.

When you have completed the analysis on the Cash Receipts Journal, you should enter the respective column totals in the Journal Entries sheet ensuring that you get debits and credits the right way round.

Credit all totals to respective General Ledger Accounts

Account	Dr	Cr
			Write in the account names using the column headings on the Cash Receipts Journal
Totals	0	0

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