Which of the following journals is used to record the cash disbursements?

The cash payments journal is specifically designed to record all cash disbursements, which are transactions where cash is paid out. This includes payments made for expenses such as utilities, supplies, and any other costs incurred by the business that require cash to be expended. By utilizing this journal, businesses can effectively track and manage their outflow of cash, which is essential for maintaining financial stability and ensuring that cash resources are being appropriately managed.

In contrast, other journals serve different purposes within the accounting system. The cash receipts journal focuses on documenting all cash inflows, such as revenue generated from sales or collections. The sales journal is utilized to record credit sales of products or services, capturing the revenue before cash is received. The general journal, while versatile, is reserved for miscellaneous transactions that do not fit neatly into the specialized journals, such as adjusting entries or non-routine transactions. Each has a specific function, but the cash payments journal is uniquely dedicated to the record-keeping of cash disbursements.