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Describe useful techniques in interviewing a witness. (Review the appropriate section of Chapter 2.) How does an interviewer gain the cooperation of a witness?
Account Balance
The total amount of money in a financial account, calculated by adding all deposits and subtracting all withdrawals.
Trial Balance
A bookkeeping report that lists all the balances of the general ledger accounts of a business at a certain point in time to ensure that debits equal credits.
Cash Account
A financial account that tracks the amount of cash available, used for managing daily cash transactions.
Debt Ratio
A ratio indicating the ratio of a company's total liabilities to its overall assets.
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