Examlex
Identify and give the historical significance of each of the following terms, events, and people in a paragraph or two.
-institution building
NSF Check
A check that cannot be processed because the writer's account does not have sufficient funds, commonly known as a bounced check.
Bank Reconciliation
The process of matching and comparing figures from accounting records against those shown on a bank statement to ensure accuracy.
Bank Service Charges
Fees charged by banks for various services such as account maintenance, transactions, or overdrafts, recorded as expenses in accounting.
Journal Entry
A record in accounting that represents a transaction and its effects on accounts, captured in the general ledger.
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