The treatment of cash receipts is very important for small/medium enterprises. This paper outlines how cash receipts should be maintained, under the following headings:
- What Are Cash Receipts?
 
- The Cash Sales Process
 
- Documentation Flow Of A Cash Sale
 
- Recording Of A Cash Sale
 
- Cash Receipts Book
 
- Receipts From Sundry Debtors
 
Addendums are attached covering:
- Cash Sales Process
 
- Documentation Flow Of A Cash Sale
 
- Sample Receipt
 
- Sample Cash Receipts Book
 
- Example Totalled Cash Receipts Book