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Accounting Chapter 5

Cash Control Systems

Code of Conduct A statement that guides the ethical behavior of a company and it's employees.
Checking Account A bank account from which payments can be ordered by a depositer.
Endorsement A signature or stamp on the back of a check transferring ownership.
Blank Endorsement An endorsement consisting only of the endorsers signature.
Special Endorsement An endorsement indicating a new owner of a check.
Restrictive Endorsement An endorsement restricting further transfer of a checks ownership.
Postdated Check A check with a future date on it.
Bank Statement A report of deposits, withdrawals and bank balances sent to a depositer by a bank,
Dishonored Check A check that a bank refuses to pay.
Electric Funds Transfer A computerized cash payments system that transers funds without the use of checks, currency or other paper documents.
Debit Card A bank that automatically deducts the amount of a purchase from the checking account of the cardholder.
Petty Cash An amount of cash kept on hand and used for many small payments.
Petty Cash Slip A form showing proof of a petty cash payment.
Created by: CCarrico