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Accounting Equation Assets=Liabilities + Proprietorship
Accounts Receivable Trial Balance Method of determining that the journal and the ledger are in balance
Accrual Basis of Accounting Income recorded when earned, and expenses are recorded when incurred
Blanace Sheet A finacial statement for a specific date that shows total assets, liabilities and business capital
Bank Reconciliation The process of proving the bank statement and checkbook balance agree
Cash Basis Accounting System where income is recorded when received and expenses are recorded when paid
Endorser The person who signs their name on the back of a check to transfer title
General Journal The book in which alll trasaction are first recorded: the book of original entry
Maker A legal party who signs a negotiable instrument
Negotiable Legally transferable to another party
Payee The person named on a check as the recipient of the funds
Payor The person who writes the check to another
Petty Cash Fund Fund maintained to pay small unpredictable cash expenditure
Posting Act of transferring information from one record to another
Power of Attorney Legal paper authorizing a person to act as another's agent
Statement Request for payment
Statement of Income and Expenses Summary of all income and expenses for a given period
Teller A bank employee who waits on customers
Third Party Check A check written to the order of the person offering payment and unknown to the payee
Cardizem Calcum Channel Blocker: Generic-Diltiazem hydrochloride: Used to treat angina and related chest conditions
Nolvadex Anti-cancer drug: Generic-Tamoxifen Citrate: To treat breast cancer in women and men
Ritalin Stimulant: Generic-Methylphenidate: Used to treat ADHD and narcolepsy
Combivent Bronchodilator: Used to treat(COPD)
Fosomax Anti-Osteoporosis: Generic-Alendronate Sodium: To treat or prevent osteoporosis in post menapause
Created by: Tracy-
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