Which of the following does a single cash record represent?

• A. A single payer check deposited in the bank
• B. A group of payer checks
• C. A deposit from a vendor
• D. An electronic funds transfer

Answer: (A)

Cash receipts are recorded for each individual source of cash, tied to a single instrument. When one payer’s check is deposited, it creates exactly one cash receipt for that amount, matching one payer and one deposit. If you had multiple checks from different payers, you’d generate separate cash records so each payer’s payment is traceable and correctly applied. A deposit from a vendor isn’t a payer’s check and therefore isn’t the same kind of single-instrument cash receipt. An electronic funds transfer could also be a single inflow, but in this context the example that aligns most directly with a single cash record is one check from one payer deposited.