Final answer:
In the CRJ, recording a credit to AR must be consistent with double-entry bookkeeping, which requires that each transaction affect at least two accounts to maintain a balanced ledger.
Step-by-step explanation:
Recording the credit to Accounts Receivable (AR) in the Cash Receipts Journal (CRJ) must be consistent with the principles of double-entry bookkeeping. In double-entry bookkeeping, every financial transaction affects at least two accounts. When recording a credit to AR in the CRJ, one must also record a corresponding debit to decrease Cash or increase another asset or expense, reflecting where the cash has been received from or what it has been used for. This ensures that the books remain balanced.
For instance, if a company receives a payment from a customer, they would record a debit to decrease the balance in AR and a credit to increase the balance in Cash. It's important to maintain consistency, accuracy, and reliability in financial records to comply with accounting standards and practices.