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Chapter 11

Accounting

TermDefinition
Automated Teller Machine Computer terminal where account holders can conduct various banking activities.
Bank Service Charge A fee the bank charges for maintaining bank records and processing bank statement items for the depositor.
Bank Statement An itemized record of all the transactions in a depositor's account over a given period, usually monthly.
Bankcard A bank issue card honored by many businesses that can be used to withdraw cash and to a make payments for goods and services at many businesses instead of writing checks; also called a debit card, ATM card, or check card.
Blank Endorsement A check endorsement that includes only the signature or stamp of the depositor.
Canceled Check A check paid by the bank, deducted from the depositor's account,and returned with the bank statement to the account holder.
Check 21 The Check Clearing for the 21st Century Act;it allows the conversion f a paper check to an electronics image that can be quickly processed between banks.
Checking Account An account that allows a person r business to deposit cash in a bank and then write checks and make ATM withdrawals and purchases against the account balance.
Deposit Slip A bank form used to list the cash and checks to be deposited.
Depositor A person or business that has cash on deposit in a bank.
Drawee The bank on which a check is written.
Drawer The person who signed the check.
Electronic Funds Transfer System ( EFTS ) System that allows banks to transfer funds among accounts quickly and accurately without the exchange of checks.
Endorement
External Controls
Imaged Check
Internal Controls
NSF Check
Outstanding Checks
Outstanding Deposits
Payee
Postdated Check
Reconciling the Bank Statement
Restrictive Endorsement
Signature Card
Special Endorsement
Stop Payment Order
Voiding a Check
Created by: 226818
Popular Accounting sets

 

 



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