 Hello, in this lecture, we will define cash disbursement journal. According to fundamental accounting principles, while 22nd edition, the definition of cash disbursement journal is special journal normally used to record all payments of cash, also called cash payments journal. When we think about a cash disbursement journal, we can think about a journal that we could use if we were to set up the accounting process by hand, meaning rather than having a computer system like QuickBooks or something like that. If we're setting up the process by hand, we may want to use special journals so that we can record normal transactions within the special journal. And then that will be shorter than recording journal entries for every transaction at the end of the time period, whether that be a month or a week or a day, we can take those transactions for that time period and enter it one time into our system. We can also think of the cash disbursement journal as a typical form for some type of reports when we are printing reports from a computerized system such as QuickBooks, we can think of reports that would look but much like a cash disbursement journal. So a cash disbursement journal might look something like this, we're going to record the transactions by hand for a certain time period, we might then record this within the journal and we might have, for example, a check number, a date, say who it's going to for, and then the amount. Then the thing is that in a cash disbursement journal, we know that the cash is going down, it's a disbursement journal, everything that is going to decrease cash will be going into the disbursement journal, meaning at the end of the day, it will be a credit to cash, reducing cash, we will then need the other account. What's the other account? What's the debit side of the cash disbursement transaction? In this case, being supplies. So we're going to have to have some other areas here, our typical areas will be listed like supplies and rent, utility, phone, and then we're going to have to have something else, some other type area here for anything that doesn't fall into those specific categories. So then we might have another transaction and it's going for rent, then the amount here and then we could have the amount going to the debit side in that column of rent. If we have a couple more transactions, we could then fill this out at the end of the time period, whether it be the month or the week, we can then sum these up, we're going to sum everything up, we say, all right, this is the total disbursements for this time period. And these are the categories that it was broke out to. Therefore, if we were to take this and record basically a journal entry into our system for the entire time period, we can then credit cash for that two thousand three thirty and then debit the supplies, the rent, the utilities, the phone for fifty one thousand six one thirty seventy and then other that's anything that we didn't have a column for. We'd have to look here and say, hmm, insurance, maybe insurance expense and find those debits and we can record that transaction that journal entry at the end of that time period in that way.