CASH DISBURSEMENTS/PAYMENTS JOURNAL Definition

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CASH DISBURSEMENTS/PAYMENTS JOURNAL is the journal recording all disbursements (or payments).

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IMMEDIATE FAMILY is a husband or wife; natural or adoptive parent; child, or sibling; stepparent, stepchild, stepbrother or stepsister; father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law; grandparent or grandchild; and spouse of a grandparent or grandchild.

COMPOUND JOURNAL ENTRY is a journal entry that involves more than one debit or more than one credit or both.

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