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ACCT - Unit 3

Cash Control and Banking Procedures

TermDefinition
Automated Teller Machine (ATM) electronic machine from which cash deposits and withdrawals can be made
Bank reconciliation bringing into agreement a bank statement with a party's cash account records
Bank statement a report of deposits, withdrawals, and bank balances sent to a depositor by a bank
Blank endorsement an endorsement that consists only of the endorser's signature on the back of a check
Checking account a bank account from which payments can be ordered by a depositor
Debit card a bank card that automatically deducts that amount of the purchase from the checking account of the cardholder
Deposit slip a form prepared for the placement of cash (coins, bills, checks) into a checking account
Dishonored check a check that a bank refuses to pay
Electronic funds transfer (EFT) the use of a computer and telecommunications network to transfer funds from one party to another
Petty cash a system established by a business that keeps a small amount of cash on hand for making small payments
Restrictive endorsement an endorsement found on the back of a check restricting further transfer of a check's ownership
Special endorsement an endorsement indicating a new owner of a check; also known as an endorsement in full
Created by: candace.freeman
 

 



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