| A | B |
|---|
| Checking account | A bank acccount from which payemtns can be ordered by a depositor. |
| 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 indicated 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. |
| Bank statement | A report of deposits, withdrawals, and bank balances sent to a depositor by a bank. |
| Dishonored check | A check that a bank refuses to pay. |
| Electronic funds transfer | A computerized cash payments system that uses electronic impulses to transfer funds. |
| Petty cash | An amount of cash kept on hand and used for making small payments. |
| Petty cash slip | A form showing proof of a pety cash payment. |
| Memorandum | The source document for journalizing a dishonored check and the fee. |
| Miscellaneous expense | The account used by RUGCARE for recording bank service charges. |
| FDIC | Protects depositors accounts up to $100,000. |
| Voiding checks | Marking on a check that indicates that the check is not to be used. |
| Reconciling a bank statement | Verifying that information on a bank statement and a checkbook are in agreement. |
