Examlex
Data flow diagrams must be drawn working from left to right on the page.
Compensating Balance
A minimum account balance that a borrower agrees to maintain in a bank account as a condition for receiving a loan, often to compensate the bank for the loan or to secure better loan terms.
Footnotes
Additional information provided at the end of financial statements to give more detail or provide explanations about items in the financial statements.
Credit Sale
A type of transaction in which goods or services are provided to a customer with the understanding that payment will be made at a later date.
Collectibility
The likelihood that a receivable will be collected from a debtor, typically considered in revenue recognition and accounting for bad debts.
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