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chp. 11

Internal controls refer to the procedures within the business that are designed to protect cash and other assets and keep reliable records
External Controls are the measures and procedures provided outside the business to protect cash etc.
Checking account allows a person or business to deposit cash into a bank and to write checks against the account balance.
Check written order from a depositor telling the bank to pay a stated amount of cash
Depostior A person or business that has cash on deposit in a bank
Signature Card A card with the person(s) signature to authorize to write checks.
Deposit slip A banklisting the cash and checks to be depostied
Endorsement a authorized legal term that refers to the signing of a document that allows for the legal transfer of a negotiable from one party to another
Blank endorsement signature by the creator of an instrument, such as a check, which enables any holder of the instrument to assert a claim for payment.
Special endorsement consists of a signature and a statement identifying the entity to which the check should be paid.
restrictive endorsement transfer ownership to a specific owner then limits or restricts how a check may be handled even after ownership
Created by: 375517
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