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31. In summary, employees who maintain the accounts receivable subsidiary ledger should not have ACCESS to cash receipts.
32. The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
33. Investing and Financing Activities that do not Involve Cash Receipts and Payments.
34. The statement of cash flows reports a business's cash receipts, cash disbursements, and net change in cash for the accounting period.
35. Cash Receipts from Customers.
36. Cash fees earned would be recorded in the cash receipts journal.
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