Court Revenue Assistant Practice Test 2026 - Free Practice Questions and Study Guide

The receipts journal is the record of every cash inflow, and reconciliation uses that record to verify cash on hand. In a cash drawer reconciliation, you total the receipts noted in the journal for the period and compare that total to the actual cash physically in the till. When they match, it confirms that all cash receipts have been captured in the records and that the cash on hand reflects those receipts, supporting accuracy and sound internal controls. If there’s a mismatch, it signals a discrepancy that should be investigated for errors, mispostings, or potential theft, helping ensure revenue integrity.

The other options don’t fit because they relate to different financial activities: vendor invoices are about amounts owed to suppliers, payroll tracks employee pay, and case filings are unrelated to cash receipts.