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[Music] welcome to count thoughts in this lesson were going to be looking at the cash receipts journal were going to be looking at what it is what is recorded on the cash receipts journal the format of the cash receipts journal as well as a full example where we go through various transactions and see how its recorded in the cash receipts journal this is our first lesson on the cash receipts journal wed like to check out the next one where we go a bit more advanced youll find it in the link in the description below so what is the cash receipts journal what do we record in the cash receipts journal well this is a journal used to record all cash received by the entity during the period this could be actual cash received deposited into the entitys bank account or electronic transfers very important like i highlighted here its all cash received by the entity so whatever cash the entity receives regardless of what the purpose it is for then you will include it or you will record it i