Conditions and procedures

2. a machine that dispenses cash or performs other banking services when an account holder inserts a bank card
5. money in coins or notes, as distinct from cheques, money orders, or credit
6. a payment made to a professional person or to a professional or public body in exchange for advice or services
8. the action or process of reducing or paying off a debt with regular payments
10. a sum of money paid into a bank or building society account
12. a formal business arrangement providing for regular dealings or services (such as banking, advertising, or store credit) and involving the establishment and maintenance of an account
16. a legal proceeding involving a person or business that is unable to repay their outstanding debts
17. money within the banking system that is briefly counted twice due to time gaps in registering a deposit or withdrawal
18. a thing that is borrowed, especially a sum of money that is expected to be paid back with interest

1. the activity or occupation of keeping records of the financial affairs of a business
2. an item of property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies
3. the process of recording financial transactions pertaining to a business
4. an entry recording a sum owed, listed on the left-hand side or column of an account
7. a fixed income instrument that represents a loan made by an investor to a borrower (typically corporate or governmental)
9. a sum of money paid regularly (typically annually) by a company to its shareholders out of its profits (or reserves)
11. the business conducted or services offered by a bank
13. a written order directing a bank to pay money
14. a form of taxation levied on certain goods, services, or other transactions that are imported and exported
15. the amount of money owed (or due) on an account
16. a post-dated check, but a bank rather than an account holder guarantees payment