Which record records cash receipts and disbursements in the tax office?

• A. Cash Book
• B. Tax Duplicate
• C. Arrears Register
• D. Foreclosure List

Answer: (A)

The essential function here is tracking actual cash movement within the tax office. The cash book records every cash receipt and every cash disbursement, with dates, amounts, and sources or purposes, giving a running cash balance and serving as the basis for bank reconciliation and internal controls. The other records track different things: a tax duplicate is a billing or assessment document, an arrears register lists overdue amounts, and a foreclosure list catalogs properties subject to enforcement actions. None of those capture day-to-day cash inflows and outflows, so they don’t serve the same role as the cash book.