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NALS CH 5 897586


Accounting Equation
Balance The amount of money an account holds.
Bank Draft A check issued by a bank on its funds in another bank, usually located in another city.
Blank Endorsement Check endorsement consisting of only the endorser's signature.
Block Billing Refers to the practice of grouping all time spent on a project during the course of the say into one entry, regardless of the number of variety of tasks performed.
Cashier's Check A check drawn by a bank on its own funds.
Certified Check A check issued by a bank that reduces the drawer's account by the amount of the check. The bank holds those funds for payment of the check and becomes responsible for its payments.
Circular E-The Employer's Tax Guide
Credit The ability of a customer to obtain goods or services before payment, based on the trust that payment will be made in the future
Debit (of a bank or other financial organization) remove (an amount of money) from a customer's account.
Drawee Person to whom the check is written.
Drawer Person by whom a check is written and upon whose funds the check is drawn.
Employer Identification Number A number assigned to an employer by the Internal Revenue Service that must be used on all reports submitted to the IRS.
Fair Labor Standarts Act
For Deposits Only
Matters A term that refers to an individual piece of legal work for a given client.
Money Order
Payee Person to whom a promissory note, bank draft or check is issued.
Payroll Records
Payroll Register
Principal A sum of money lent or invested, on which interest is paid.
Pro Bono Describes legal work or services performed free of charge.
Reconciliation To bring a bank statement and a check register into agreement.
Retainer An advance payment made to cover anticipated work or costs.
Withholding Taxes
Written Down
Created by: Jonay