Cash receipts and payments at a pharmacy are recorded in the cashbook. Which of the following cash transactions IS NOT REGARDED as a receipt transaction?

Answer options

1. Issuing funds to be accounted for
2. Recognizing cash receipts from sales at a pharmacy
3. Recognizing cash receipts from sales at pharmacy outlets and kiosks
4. Return of unused disbursement funds
5. Recognizing accrued salaries and advance payable