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Janet Helms formulated theories of racial identity development in which individuals achieve a sense of self that is integrated and satisfying. She developed identity models for:
Outstanding Checks
Checks that have been written and recorded in the check issuer's accounting records but have not been cashed or cleared by the bank.
Adjusting Entry
Journal entries made at the end of an accounting period to allocate income and expenditures to the appropriate period.
NSF Check
A cheque that cannot be processed because the writer's account lacks sufficient funds, standing for "Non-Sufficient Funds."
Debit Memorandum
A document or entry that records an adjustment or reduction in expenses payable to a vendor or an increase in inventory cost.
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