General Journal - Cash

[davyp3]

When do you add cash in the general journal?

im a bit confused

Just did the Insight 09, first q doesnt have cash at bank in the GJ

Is it when you commence double entry that you include CAB and when you start a business you only add cash into CRJ?

[Akirus]

Only when the business is already operational, but later establishes a double-entry set of records, does the bank balance appear in the general ledger (basically, you aren't recording a flow of cash, just establishing an existing balance). This is as opposed to a NEW business and the owner contributing capital (this will be recorded in the cash receipts journal as, surprise, capital).