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Ch. 5 Accounting

Vocab

TermDefinition
Checking account A bank account from which payments can be ordered by a depositor.
Deposit slip A bank form which lists the checks, currency, and coins an account holder is adding to the bank account.
Endorsement A signature or stamp on the back of a check, transferring ownership.
Blank endorsement An endorsement consisting only of the endorser's signature.
Special endorsement An endorsement indicating a new owner of a check.
Restrictive endorsement An endorsement restricting further transfer of a check's ownership.
Postdated check A check with a future date on it.
Voided check A check that cannot be processed because the maker has made it invalid.
Bank statement A report of deposits, withdrawals, and bank balances sent to a depositor by a bank.
Canceled check A check which has been paid by the bank.
Dishonored check A check that a bank refuses to pay.
NSF check A check dishonored by the bank because of insufficient funds in the account of the maker of the check.
Electronic funds transfer A computerized cash payments system that transfers funds without the use of checks, currency, or other paper documents.
Debit card A bank card 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 making small payments.
Petty cash slip A form showing proof of a petty cash payment.
Cash short A petty cash on hand amount that is less than a recorded amount.
Cash over A petty cash on hand amount that is more than a recorded amount.
Created by: Krisbeats
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