Cash Receipts File and Journal

12–710. Cash Receipts File and Journal. A. Description: Cash receipts received by an agency from customers for the sale of services and commodities. Also included is the Cash Receipts Journal. Cash receipts reflect amount of sale, description of services or items sold, amount of money received, and sale date. The Cash Receipts Journal reflects date, sale description, purchase authorization number, and voucher/receipt number. B. Retention: 3 years; destroy. HISTORY: Added by State Register Volume 17, Issue No. 6, eff June 25, 1993.