Examlex
In the E-R model, an oval denotes a(n) :
Cash Equivalents
Short-term, highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less.
Financial Statements
Reports that summarize the financial performance, position, and cash flows of a business for a specific period.
Disclosure
The act of providing important information to stakeholders, required by regulations to ensure transparency and fairness in financial reporting and corporate actions.
Bank Reconciliation
The process of matching and comparing figures from the accounting records against those presented on a bank statement to ensure accuracy and consistency in the accounts.
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