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Accounting-3

Arkansas Unit 3: Cash Control and Banking Procedures

QuestionAnswer
Automated Teller Machine (ATM) Electronic machine from which cash deposits and withdrawals can be made.
Bank Reconciliation Bringing into agreement a bank statement with a party's cash account records.
Bank Statement A report of deposits, withdrawals, and bank balances sent to a depositor by a bank.
Blank Endorsement An endorsement that consists only of the endorser's signature on the back of a check.
Checking Account A bank account from which payments can be ordered by a depositor.
Debit Card A bank card that automatically deducts the amount of the purchases from the checking account of the cardholder.
Deposit Slip A form prepared for the placement of cash (coins, bills, checks) into a checking account.
Dishonored Check A check that a bank refuses to pay.
Electronic Funds Transfer (EFT) The use of a computer and telecommunications network to transfer funds from one party to another.
Petty Cash A system established by a business that keeps a small amount of cash on hand for making small payments.
Restrictive Endorsement An endorsement found on the back of a check restricting further transfer of a check's ownership.
Special Endorsement An endorsement including a new owner of a check; also known as a endorsement in full.
Created by: michrob15
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