Cash disbursement journal definition including break down of areas in the definition. Analyzing the definition of key term often provides more insight about concepts. Cash disbursements journal can be defined as: Special journal normally used to record all payments of cash; also called cash payments journal. Cash disbursement journals can be used in a manual system recording all cash disbursements in a way that may take less time than recording separate journal entries for each transaction. The total of the cash disbursement journal can then be entered into the system as one journal entry at the end of the period. The cash disbursement will also look similar to discernment reports we may want to print out of a computerized accounting system.
