Reinstated a written-off Account 1. Reinstate the receivable 2. Receive the cash against it. Reason: For control purposes, the person who receives and records Cash Receipts is not the person with authority to Write-off Receivables. Likely a manager is reinstating the receivable and the Cash Receipts clerk is recording the cash receipt. Fred sends us a check for $700 Step 1: The account must be reinstated. Date 1 2 GENERAL JOURNAL Page Description Post Debit Credit ref 1 2 Step 2: The cash received is recorded. GENERAL JOURNAL Date 1 2 Description Page Post Debit Credit ref 1 2