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Members of the Backup Operators group can log on locally to and shut down domain controllers.
Stale-dated Cheques
Cheques that have not been cashed or deposited within a specified time, often six months, rendering them invalid.
Balance Per Books
The account balance according to the company's accounting records, not necessarily reflecting bank or third-party records.
Bank Reconciliation
A process that explains the difference between the bank balance shown in an organization's bank statement, as provided by the bank, and the corresponding amount shown in the organization's own accounting records at a particular point in time.
Outstanding Cheques
Checks that have been written and recorded in the payor's ledger but have not yet been cashed or cleared by the bank.
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