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okay hi everybody this is mr. Manning and this video is going to be about how to record transactions into a cash receipts journal so quick reminder on cash receipts this is any time that the corporation receives cash for some sort of sale usually okay so if you make a sale on account it does not go in this journal and if you pay cash it does not go in this journal and if you purchase something on account it does not go in this journal but whenever you receive cash it goes in this journal alright so a couple things that youre probably going to want to be able to follow along with this video first one is youre gonna want to have a blank cash receipts journal and then youre also going to probably want to have a copy of the transactions so we are doing work together ten two and there is on your own ten to that you can try after this video is over alright so lets go to the journal and talk about this first a lot of this journal looks familiar you have a place for the date place for the