A bank account from which payments can be ordered by a depositor.
Code of Conduct
A statement that guides the ethical behavior of a company and its employees.
A signature or stamp on the back of a check transferring ownership.
An endorsement consisting only of an endorser's signature.
An endorsement indicating a new owner of a check.
An endorsement restricting the further transfer of a check.
A check with a future date on it.
A report of deposits, withdrawals and bank balances sent to a depositor by a bank.
A check that the bank refuses to pay.
Electronic funds transfer
A computerized cash payments system that transfers funds without the use of checks, currency or other paper documents.
A bank card that automatically deducts the amount of a purchase from the checking account of a cardholder.
An amount of cash kept on hand and used for making small payments.
Petty Cash Slip
A form showing proof of a petty cash payment.
the length of time for which a business summarizes and reports financial information.
A columnar accounting form used to summarize the general ledger information needed to prepare financial statements.
A proof of the equality of debits and credits in the general ledger.
Changes recorded on a work sheet to update general ledger accounts at the end of a fiscal period.
A financial statement that reports assets, liabilities and owner's equity on a specific date.
A financial statement showing the revenue and expenses for a fiscal period.
The difference between total revenue and total expenses.
The difference between total revenue and total expenses when total expenses are greater.
Term that describes an error that occurs when numbers are moved to the right or left in an amount column.