Examlex
Individual shareholders with small ownership percentages are less dependent on the Board of Directors to represent their interests than are large block shareholders.
Merchandise Inventory
Goods that a company holds for the purpose of selling them to customers, reported as a current asset on the balance sheet.
Bank Service Charge
Fees charged by a bank for the maintenance of an account and for providing banking services.
Book Balance
The balance of an account according to the accounting records, not necessarily reflecting available funds or amounts for spending.
Bank Reconciliation
The process of matching and comparing figures from the accounting records against those shown on a bank statement to identify any discrepancies.
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