The one characteristic that all entries recorded in a cash payments journal have in common is

A) that they all represent purchases of merchandise.
B) a credit to the cash account.
C) that they are all posted to the accounts payable subsidiary ledger.
D) a debit to the accounts payable or purchases accounts.

Cash Payments Journal

A financial journal that records all cash outflows or payments made by a business, including expenses, debt payments, and purchases.

Credit To Cash

A transaction in accounting where a credit sale is paid off, converting receivables into cash.

Accounts Payable

Liabilities of a business that represent money owed to suppliers or creditors for goods and services received.