Cash receipts and payments at a pharmacy are recorded in a 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 pharmacy stands and outlets
3. Return of unused disbursement funds
4. Recognizing cash receipts from sales at a pharmacy
5. Recognizing accrued salaries and advance payable