Examlex
The statement of changes in fiduciary net assets includes all of the following except:
Accrual Accounting
Accounting method that records revenues and expenses when they occur, not necessarily when cash actually changes hands.
Credit
Receiving money, goods, or services on the basis of an agreement between the lender and the borrower that the loan is for a specified period of time with a specified rate of interest.
Sale
The exchange of goods or services for money or other consideration.
Check
A written, dated, and signed instrument that directs a bank to pay a specific sum of money to the bearer or a named party.
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