What typically appears as a credit in the cash account?

The answer is based on the fundamental principles of double-entry accounting, where every transaction affects at least two accounts, and the cash account is no exception. In this context, an inflow of cash, such as income received from sales or services provided, is recorded as a credit in the cash account. This reflects an increase in cash, which is fundamental to the workings of the cash account.

When income is received, it signifies that a company has successfully generated revenue, contributing to its cash resources. Therefore, the credit entry coincides with the nature of income, which ultimately benefits the company's overall financial standing.

In contrast, drawings represent cash withdrawn by the owners for personal use and would typically appear as a debit, reducing the cash account rather than increasing it. Expenses paid also reduce cash and would consequently be recorded as a debit. Lastly, a beginning balance is not a transaction but rather a starting point for the period’s cash balance, thus it does not directly involve a credit entry in the cash account. This context establishes why income received explicitly is indicated as a credit.