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10 cards from this deck
Subsidiary book recording all money received in a period
Bank column - shows actual cash received and banked
Selling price of trading stock sold for cash
Non-cash entry: cost price of stock sold for cash
Reductions to debtors for early payment (non-cash item)
For receipts not fitting standard columns
CP+P=SP\text{CP} + \text{P} = \text{SP}CP+P=SP
Amount you're looking for goes on top (numerator)
Bank+Discount allowed=Debtors’ control\text{Bank} + \text{Discount allowed} = \text{Debtors' control}Bank+Discount allowed=Debtors’ control
Cash Receipts Journal (when money actually received)
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