Question

The cash disbursements journal is also called the?

1) Voucher register.
2) Purchases journal.
3) Check register.
4) Accounts payable subsidiary ledger.

Answer 1

The cash disbursements journal is also known as the check register, which records transactions involving cash payments.

Step-by-step explanation:

The cash disbursements journal is also known as the check register. This ledger is used by businesses to record all transactions that involve cash payments, typically including payments made by check. While a voucher register may contain similar types of transactions, it is more commonly associated with a system of internal controls over expenditures. The purchases journal is primarily used to record credit purchases, and the accounts payable subsidiary ledger tracks the amounts owed to individual creditors. Therefore, the correct answer is option 3) Check register.