1. CASH RECEIPTS/REVENUES
a. DATE the money was received and/or the sale was made
b. AMOUNT received and/or the amount of the charge sale
c. PAYER; who the sale was made to or the cash was received from
d. REASON that the cash was received (sale (may want to categorize sale type), account receivable, capital,
loan proceeds, etc.)
e. SUBSTANTIATION; duplicate deposit slip, paperwork involved with loan, paid invoice, cash register
printout, etc.

RECORD KEEPING REQUIREMENTS FOR SMALL BUSINESS