What is the book of original entry that only records cash sales called?

The book of original entry that specifically records cash sales is known as the cash receipt journal. This specialized journal is designed to document all transactions involving cash receipts, making it an essential tool for tracking the flow of cash into a business. Each entry reflects the date of the transaction, the amount received, the source of the cash, and any related accounts affected.

In essence, this journal serves a critical function in accounting by summarizing and categorizing all cash inflows, which is particularly useful for businesses that primarily operate on a cash basis. The emphasis on cash sales allows for more straightforward management of finances, helping to paint a clear picture of a company's liquidity and cash position.

Other options, while relevant to accounting practices, serve different purposes. For instance, the cash disbursement journal is used to record cash payments made by the business, focusing on outflows rather than inflows. The sales journal typically tracks credit sales, which do not involve immediate cash transactions. The general ledger is a master accounting record that contains all financial transactions of the business but isn't specifically aimed at recording cash sales alone. Thus, the cash receipt journal stands out as the appropriate choice for the task of recording cash sales exclusively.