How did Hutton Company uses a sales journal a purchases journal a cash receipts journal a cash disbursement?

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cash receipt journal is used to record money received by the business during calendar month as previously mentioned ,when money is received by the business for capital Debit Asset a/c if asset a/c is...

Debit Asset a/c if asset a/c is bought and credit Cash a/c OR if these are sundry supplies debit that head and credit cash acct

like the following:cash in hand (Dr)Sales or Sales Revenues (Cr)&Cost of goods Sold (Dr)inventory (Cr)

we have some confusion about formet of cash recipts.is it true?