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The object of Exercise 8 is to complete a Cash Receipts

Journal. Much of the workbook has been prepared for you to


facilitate your learning.
Menu
All you need to do is to analyse each receipt and place the
amount in the appropriate columns i.e. if the details column
says Sales of Footballs then put the amount in the 'Sales' Cash Receipts Journal
column. Each column represents an account in the General
Ledger. Journal Entries

The worksheet will automatically total each column.

Column F is very thin. It will have either a asterisk (*) or a


question mark (?). This is to help you know whether you have To return to this instructions sheet, simple
analysed all amounts correctly. A ? means you have made an click on the Instructions tab at bottom right
error in the AMOUNT. corner of your screen.

When you have completed the analysis on the Cash Receipts


Journal, you should enter the respective column totals in the
Journal Entries sheet ensuring that you get debits and credits
the right way round.
nstructions sheet, simple
ctions tab at bottom right
een.
Exercise 8
Cash Receipts Journal

Cash Receipts Journal


Reci Member- Fund Sponsor Council Coaching Game
Date pt Bank Payer Details Debtors ship Fees Sales raising Canteen ship Subsidy Clinics Fees Donations
2-Mar 281 640.00 Trivia Night Proceeds ?
5-Mar 282 2,250.00 Canteen Takings for Weekend ?
6-Mar 283 760.00 Sales of Clothing ?
8-Mar 284 1,500.00 Brisbane Council Subsidy for Maintenance of Fields ?
10-Mar 285 1,750.00 Canteen Takings for Weekend ?
11-Mar 286 100.00 Morris Family Paid Account Balance ?
12-Mar 287 100.00 B.James Donation ?
15-Mar 288 10,000.00 Bob Jane T-mart Major Sponsor of Club ?
17-Mar 289 2,150.00 Canteen Takings for Weekend ?
18-Mar 290 3,250.00 Player Membership Fees ?
20-Mar 291 460.00 Sales of Footballs ?
21-Mar 292 440.00 Raffle Ticket Sales ?
23-Mar 293 800.00 Fees from Coaching Clinic ?
24-Mar 294 1,800.00 Canteen Takings for Weekend ?
25-Mar 295 100.00 E.Brown Paid Account Balance ?
26-Mar 296 500.00 Smallville Photography Field Sign Sponsor ?
27-Mar 297 6,500.00 Player Membership Fees ?
28-Mar 298 3,260.00 Sales of Clothing ?
29-Mar 299 100.00 J.Smith Paid Account Balance ?
30-Mar 300 1,950.00 Game Fees ?

38,410.00 ? 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Debit Bank A/c in Credit all totals to respective General Ledger Accounts
General Ledger

349304619.xls
Exercise 8
Cash Receipts Journal

0.00

Credit all totals to respective General Ledger Accounts

349304619.xls
Account Dr Cr
Write in the
account names
using the column
headings on the
Cash Receipts
Journal

Totals 0 0