Arkansas § 14-59-110 - Cash receipts journals.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-59-110 — Cash receipts journals., with citation guidance and answers to common questions.
§ 14-59-110. Cash receipts journals.
Municipalities shall establish a cash receipts journal or an electronic receipts listing that shall indicate: The receipt number; The date of the receipt; The payor; The amount of the receipt; and Classification or general ledger account. The classification of the receipts shall include the major sources of revenue, such as: State revenues; Property taxes; Sales taxes; Fines, forfeitures, and costs; Franchise fees; Transfers in; and Other. All items of receipts shall be posted to and properly classified in the cash receipts journal or electronic receipts listing. The journal shall be properly balanced and totaled monthly and on a year-to-date basis. The journal shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements. The electronic receipts listing shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank deposits as shown on the municipalities' bank statements.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-59-110
What does Arkansas Code of 1987 Annotated § 14-59-110 cover?
Section 14-59-110 ("Cash receipts journals.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-59-110?
A common citation format is "Arkansas Code of 1987 Annotated § 14-59-110" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-59-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.