Which term refers to money and money substitutes received?

• A. Cost
• B. Supplies
• C. Maker
• D. Cash Receipts

Answer: (D)

Money coming into the business, including cash and money substitutes like checks, money orders, and electronic payments, is described as cash receipts. This term is used to record inflows in the accounting records, capturing all funds received during a period. Costs refer to amounts paid for goods or services, not incoming funds; supplies are items used in operations; a maker is the person who creates a financial instrument. So cash receipts best matches the idea of money and money substitutes received.