What type of journal is specifically used to record the receipt of cash?

The cash receipts journal is specifically designed to record all transactions involving the receipt of cash. It captures details such as the date of the transaction, the source of the cash, and the amount received. This journal is crucial for maintaining an accurate record of an organization's cash inflows, which is essential for financial management and reporting.

In contrast, the sales journal focuses on recording credit sales to customers, while the purchases journal is used to track credit purchases of goods or services. The expenses journal records various expenditures made by the organization. None of these alternatives specifically document cash received, which makes the cash receipts journal the appropriate choice for the question asked.