Statement of Receipts And Disbursements - A statement arranged in report form, showing
respectively with regard to cash, the balance at the beginning of a period, the classified receipts
and disbursements during the period, and the balance remaining at the end of the period.  A
summarized cash account, stating the amounts of money actually received and disbursed during
the period to which it relates, without regard to whether the same are earnings or expenses
exclusively appertaining to that period, or include items so appertaining to the period preceding. It
starts with the cash balance at the commencement of the period which it covers, and concludes
with the cash balance at the close thereof.