Questions: Multiple Choice Question In a cash receipts journal, the debit column is for sales revenue. other. accounts receivable. cash.

The answer is: accounts receivable.

Explanation for each option:

1. Sales revenue: This is incorrect. Sales revenue is typically recorded in the sales journal, not the cash receipts journal. The cash receipts journal is used to record cash inflows, not sales revenue directly.

2. Other: This is too vague and not a standard category in a cash receipts journal. It does not specify a particular account or type of transaction.

3. Accounts receivable: This is correct. When cash is received from customers, it reduces the accounts receivable balance. Therefore, the debit column in the cash receipts journal is used to record the reduction in accounts receivable.

4. Cash: This is incorrect. In a cash receipts journal, cash is typically credited because it represents an increase in the cash account. The debit column is used for accounts that are being reduced or offset by the cash received, such as accounts receivable.

In summary, the debit column in a cash receipts journal is used for accounts receivable, as it reflects the reduction in the amount owed by customers when cash is received.