Cash desk — cash receipts
Small cash sales: cash receipts, register day and key, written into the ledger.
- 1Create a cash receipt right on the page — amount and contents.
- 2The list keeps receipt order and the register balance; numbering is separate from invoices.
- 3Entries flow into the ledger — month-end picks them up automatically.

Opening balance and bank transfers keep the cashbook exact — it is the second pillar next to the bank.
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