Ark. Code Ann. § 14-119-109: Cash receipts journal

(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district. (b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of: (1) Date; (2) Person moneys received from; (3) Prenumbered receipt number; (4) Total amount received; (5) Additional columns as deemed necessary by the district for proper classification. Acts 1973, No. 211, § 9; A.S.A. 1947, § 21-2209.

(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.

(b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of: (1) Date; (2) Person moneys received from; (3) Prenumbered receipt number; (4) Total amount received; (5) Additional columns as deemed necessary by the district for proper classification.

(1) Date;

(2) Person moneys received from;

(3) Prenumbered receipt number;

(4) Total amount received;

(5) Additional columns as deemed necessary by the district for proper classification.