The journal entry to record an NSF check would require a debit to Cash and a credit to Accounts Payable, debit to Accounts Payable and a credit to Cash. debit to Cash and a credit to Accounts Receivable, debit to Accounts Receivable and a credit to Cash. The entry to reimburse the Petty Cash Fund includes a debit to Cash, credit to Accounts Payable. debit to various accounts upon which the money was spent