Concept:Money received from customers, whether cash or cheques, is recorded in the cash book before it is transferred to the sales ledger control account.
Explanation:In a sales ledger control account, the total amount received from debtors is posted from the cash book.
Cash and cheques received are not recorded in the sales journal, because the sales journal only records credit sales invoices.
Purchases day book records goods bought on credit, and an income and expenditure account records income for non-profit organisations.
Therefore, the source of total cash and cheques received from customers is the cash book.
Answer:B. cash book