A Receipt and Payments Account reveals

A Receipts and Payments Account is a summary of all cash transactions that have been received and paid during a specific period of time, typically used by non-profit organizations. It reveals the cash balance at the beginning and end of the period, as well as the total amount of cash received and spent during that period. It helps to show the organization's sources of income and the nature of its expenses, thereby providing an overview of the financial position of the organization. Therefore, the correct answer is "cash in hand."