Definition: A check register, also called a cash disbursements journal, is the journal used to record all of the checks, cash payments, and outlays of cash during an accounting period.What is a cash payment journal?
The Cash Payments Journal is used to record all cash payments made by a company. (Credit purchases are not recorded here, they belong in the purchases journal.) All transactions in the cash payments journal involve the disbursement of cash, so you'll find a column for crediting cash (Cash CR.).What is journal entry for expense payment?
The journal entry for accrued expenses is straightforward. It is part of the adjusting entries in the accounting cycle that each accountant shall be carried out as part of their closing process. When a company incurs expenses while the payment has not been made, the journal entry for such accrued expenses shall be recorded as follow: