Glossary: Expenses paid by cash
You may have paid for some things with cash. The entry here is exactly the same as if you paid with a check - it's just keeping track of these things that's different. You should have a file of receipts, and most of them will match a check (it will be easier to confirm if you've written the check number on the receipt). Any that were paid with cash should have that noted on them, along with what the item or account number was. Same entry - debit, expense, credit, and cash.