Cash receipts journal

  1. Law
  2. Arkansas Code
  3. Local Government
  4. Water and Soil Improvement Districts
  5. Water Improvement District Accounting
  6. Cash receipts journal

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  1. (a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.

  2. (b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of:

    1. (1) Date;

    2. (2) Person moneys received from;

    3. (3) Prenumbered receipt number;

    4. (4) Total amount received;

    5. (5) Additional columns as deemed necessary by the district for proper classification.


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