Dictionary / Cash-Receipts Journal
What does Cash-Receipts Journal mean in accounting?
Quick definition
Cash & bankingA journal in which cash receipts are entered chronologically. This term guides how bookkeepers record, classify, and explain related transactions in routine financial reporting.
Read more below
Examples
A day's inflows listed in time order
You run a window-cleaning company. On March 14 you collect three inflows: a condo association pays a $415 invoice by ACH at 9:10, a storefront pays $88 on a card for one pane, and a realty office drops a $1,675 check at 3:40. Enter them in that order as Receive payment in QuickBooks Online (or a payment on the invoice in Xero), plus a sales receipt for the walk-up. Those rows, dated March 14 in time order, are the cash-receipts journal. Checking or undeposited funds increases $2,178; accounts receivable drops on the two invoice payments. When the bank shows one $2,178 deposit, match it to that day's journal list, not to the sales register.
An unpaid invoice is not a journal line yet
You run a catering kitchen. On October 3 you invoice a PTA $890 for Saturday's banquet. Nobody has paid. That invoice is a sale on account: AR and catering income go up. It does not belong in the cash-receipts journal until the $890 hits the bank. If you enter it here now, cash looks $890 high and the PTA balance never appears on the AR aging. Wait for the ACH or check, then record the receipt and apply it to that invoice.
Why it matters
You keep this journal because money that arrived needs its own dated list, separate from invoices you sent and bills you paid. If customers pay you, you add lines most days, and you reopen that list when a deposit does not match the bank or when you need last week's inflows in date order. Record unpaid invoices here and cash looks collected while accounts receivable never shows the balance; mix vendor payments into the same list and you cannot tell money in from money out (that outflow list is the cash-disbursement journal). Cash receipts are the inflows themselves; this journal is the chronological book of those inflows.
Further reading
Compare this term with reference material from other accounting and finance websites.
Keep learning
Start with the bookkeeping basics, then compare software when you are ready to pick a tool.
Getting startedBookkeeping basics for small-business ownersWhat bookkeeping is, the records you need, double-entry in plain English, and a monthly rhythm that fits a 1–50 person shop.Updated October 4, 2026
RolesWhat does a bookkeeper do?A bookkeeper records bills, invoices, and bank activity so your books stay current. See the weekly work, the month-end close, and what they do not do.Updated August 18, 2026
Monthly closeMonthly bookkeeping: what to close each monthMonth-end is the job: reconcile banks and cards, age bills and invoices, check payroll, then read the reports. A close checklist for small-business owners.Updated August 18, 2026
Expense ManagementThe 10 Best Expense Management Software for Small BusinessWe ranked the 10 best expense management tools for small business, scored on features, ease of use, and value, with honest tradeoffs for each.Updated August 8, 2026Frequently asked questions
What is Cash-Receipts Journal in bookkeeping?
A journal in which cash receipts are entered chronologically.
When should I use Cash-Receipts Journal?
Use Cash-Receipts Journal when the transaction facts match its definition and you need the ledger and financial statements to reflect the correct account and period.
What is a common mistake with Cash-Receipts Journal?
Cash-Receipts Journal is used for cash-receipts journal entries, while C&F covers a related but distinct bookkeeping purpose. Review both terms before posting unusual transactions. A common mistake is applying it by label only instead of checking the underlying transaction details.