- cash receipts journal
- журнал поступлений денежных средств; специальный журнал для отражения всех операций по получению денежных средств.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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cash-receipts journal — A day book recording receipts of cash into an organization s bank account. This journal may be combined with a cash payments journal to form a cash book … Accounting dictionary
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debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… … Accounting dictionary
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