A manager's cheque is a secure cheque that the bank issues to purchasers.

Checks written and dated in a future date.

Is a fixed denomination note issued by non-banking financial institutions (generally called traveller’s cheque issuer) for facilitating international travellers to carry and pay traveling costs safely in their travel.

Pertains to payment on behalf of the payor, which is guaranteed by the issuing bank. A draft is used when the payee demands for a highly secured form of payment.

Cash that is loaned to employees

assure the payee that the funds are in the bank.

A negative balance in a bank account caused by over payment of checks in excess of the depositor’s account.

Short-term financing instruments which can be converted easily to cash.

Is a practice of opening the books of accounts beyond the close of the accounting period for the purpose of showing a better financial position and performance.

Involves taking the cash of the company prior to entering it into the accounting system.

Is a transfer of cash from one bank to another bank. Kiting occurs when a check is drawn against a first bank and depositing the same check in a second bank to cover the shortage in the latter bank.

An interest bearing, and the depositor is given passbook upon initial deposit.

A non-interest bearing, it is the current account or checking account. Deposits covered by deposit slips and withdrawals by drawing checks.

An interest bearing, an investment by a formal agreement embodied an instrument called certificate of deposit.

Deposits recorded in the bank but not in the book.

Deductions made by the bank but not recorded in the book.

Collections already recorded by the depositor as cash receipts but not yet recorded in the bank.

Checks already recorded by the depositor as cash disbursement but not yet reflected in the bank.

Collected by the bank in favor of the depositor and credited to the account of the depositor.

Transferred by the bank to the current account of the depositor.

Credited to the account of the depositor.

Checks deposited but return by the bank because of technical defects such as without signature or countersignature.

Bank charges for interest, collection, check book, and penalty.

Amount deducted from the current account of the depositor in payment for the loan which the depositor owes to the bank and already matured.

Part of Credit Memo

Part of Debit Memo

Part of DIT

Imprest Fund System: Establishment of Petty Cash Fund

Imprest Fund System: Disbursement of Petty Cash Fund

Imprest Fund System: Replenishment of Petty Cash Fund

Imprest Fund System: Decreasing the Fund

Book and bank balance are brought to a correct cash.

Part of Cash

Part of Long Term Investment (NCA)

Book balance is adjusted to equal the bank balance.

Petty cash fund

Revolving fund

Change fund

Checks drawn to replenish the fund do not necessarily equal the petty cash disbursement.