The cash journal form is a form used to record cash journals in accounting work. The cash journal form is usually registered by the cashier one by one based on the verified cash receipts and payment vouchers. The cash journal must use a fixed account book, and its account page format generally uses three columns: "income" (debit), "expenditure" (credit) and "balance". And check the book balance of the cash journal with the actual cash on hand to check the daily cash receipts, payments and balances.

Data expansion

The cash journal is one of the important economic files of each unit. In order to ensure the legality of the use of the account book, clarify economic responsibilities, prevent fraud, and ensure the integrity of the account book information To facilitate search, when each unit activates it, it must first fill in the "Account Book Activation Form" and "Account Book Directory Form" item by item according to the prescribed content. In the account book activation form, the name of the unit, the name of the account book, the account number and the date of activation should be stated; in the column of management personnel, the name, position, date of takeover or transfer should be written, and the accounting supervisor should sign and seal it, and Stamped with the official seal of the unit. If there are more than two cash accounts in one journal, the name and page number of each account should be indicated in the "Account Directory" on the second page to facilitate registration and verification.

The general requirements for registering a cash journal are: clear division of labor, dedicated person responsible, complete vouchers, complete content, timely registration, consistent accounts, true figures, accurate expression, neat writing, clear summary, and easy reference. Do not repeat entries, do not omit entries, do not make mistakes, settle accounts on schedule; do not delay the backlog, correct wrong accounts according to prescribed methods, etc.

When errors occur in the cash journal records, they must be corrected according to prescribed methods. In order to provide legally valid accounting information and ensure the legality of journals, account book records must not be altered at will, and scraping, rubbing, digging, patching, or using chemicals to remove writing is strictly prohibited. If an error is found, it must be corrected by underlining correction, red letter correction, supplementary registration and other methods according to the specific circumstances of the error.