Which of the following is recorded in the cash payments journal?

A) adjusting entry for accrued salaries
B) receipt of cash on supplies returned
C) receipt of cash from services rendered
D) payment of employees' salaries

Cash Payments Journal

A financial accounting journal used to record all transactions that result in cash payments, including operating expenses, asset purchases, and debt repayments.

Employees' Salaries

Fixed payments made to employees for their services over a specific period, not immediately influenced by changes in business activity levels.

Accrued Salaries

This refers to wages that have been earned by employees but have not yet been paid by the company.