but you can do them together in a cash receipts and payments journal. This journal details the cash, checks and electronic payments you took in and paid out during specifically defined time ...

the cash disbursement journal, which records all cash payments, and the cash receipts journal, which records all cash received into the business. The single-column cash book is the simplest form ...

The cash account includes both the cash receipts journal and the cash payment journal. An investor must deposit enough cash to pay for the trade when buying securities in a cash account.