Cash Payments Journal Guidelines

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The Cash Payments Journal (CPJ) includes a section for Sundry Accounts, which is used for payments not categorized under specific columns. Examples of such payments include donations, interest on overdrafts, and drawings. A brief description of each transaction is typically noted alongside the amount in this section.

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NOTES FOR CASH PAYMENTS JOURNAL

Sundry Accounts

Used when the payment is for an account that doesn’t have its own column in the CPJ.

Examples include:

• Donations
• Interest on overdraft
• Drawings

A short description of the transaction is usually written next to the amount in this section.

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