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Teller Ops Unit 2

TermDefinition
Balancing To reconcile or equalize the sums of the debits and credits of an account
Cash In Cash received; credit items
Cash Out Cash distributed; debit items
Cash Items For balancing, includes checks debit tickets, coupons, and any other item that represents a part of a teller’s cash balance, other than U.S. currency and coins
Credit Cash received; to add a sum of money to an account; an entry that decreases assets or increases liabilities
Debit Entry that increases an asset account and decreases a liability or equity account; a charge to a customer’s account; a charge against a bank
Negotiability instrument Written promise to pay (such as a check, promissory note, draft, or bill of exchange) that is payable to order or to bearer and transferred by endorsement delivery or by delivery alone
Overage Amount by which cash or its equivalent exceeds the figure it was intended to equal
Posted Errors Errors in the actual crediting or debiting of an account
Proof The procedure for testing the accuracy of a previous operation, such as relisting the checks and adding their amounts to determine the accuracy of the total shown on a deposit slip
Shortage Amount by which cash or its equivalent is less than the figure it was intended to equal
Slide Errors Accounting miscalculations caused by moving the decimal point of number to the left or right of its correct position
Transpositions Errors that occur when two digits that are either individual or part of larger sequence of numbers are reversed (transposed) when posting a transaction the error is evenly divisible by 9
Created by: enix
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