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in this presentation we will enter data into the cash receipts journal related to cash receipts for more accounting information and accounting courses visit our website at accounting instruction dot info the information will be on the left side were going to enter that information into the cash receipts journal here and when we sum up that cash receipts journal at the end of the process we will then have a journal entry in the general journal that will sum up the activity for in this case the month that will then be posted to the general ledger this being the general ledger finally being posted to the trial bounce or using the general ledger to create the trial balance after that process scrolling back to the left we looked past at the sales journal the cash receipts journal will be a bit more complex because the sales journal is very specific meaning were only going to be recording stuff thats a sale on account cash receipts journal will often be very specific depending on the type