Examlex
When preparing a reconciliation of net income to cash from operations, an increase in the ending inventory over the beginning inventory will result in an adjustment to reported net income because:
Negotiation
The process whereby parties discuss their differences and attempt to reach a mutually agreeable resolution.
Indorses
Endorses or signs the back of a financial instrument (such as a check) to transfer rights to another party.
Credit Union
A member-owned financial cooperative that provides banking services, including savings and loan facilities, to its members.
Shelter Principle
The principle that the holder of a negotiable instrument who cannot qualify as a holder in due course (HDC), but who derives his or her title through an HDC, acquires the rights of an HDC.
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