What happens to the cash account for the total of the cash column in the cash receipts journal?

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When recording transactions in a cash receipts journal, the total of the cash column signifies the total amount of cash received during a specified period. This total is then used to update the cash account in the general ledger.

Debiting the cash account reflects an increase in cash. Since the cash receipts journal is used to record money coming into the business, the cash account must be debited for the total amount in the cash column. This action increases the balance in the cash account, accurately reflecting the business's improved cash position due to these transactions.

The other choices do not correctly represent how the cash account is affected by the total of the cash column. Crediting would suggest a decrease in cash, while stating that it is not affected would misrepresent the need to update the cash account after cash has been received. Likewise, both debited and credited would inaccurately imply the cash account experiences both an increase and a decrease simultaneously, which is not how cash transactions are recorded.

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