Examlex
Joanna gets a C on her first test and then decides to work very hard because she believes that with extra effort she can succeed in class. According to cognitive behaviorists, Joanna has:
Adjusted Cash Balance
The cash amount shown in a company's books after adjustments have been made for checks outstanding, deposits in transit, and other factors.
Bank Service Charge
Fees charged by banks for the various services and account maintenance provided to customers.
Outstanding Checks
Checks that have been written and recorded in the check issuer's accounting records but have not been cashed or cleared by the bank.
Adjusting Entry
Journal entries made at the end of an accounting period to allocate income and expenditures to the appropriate period.
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