Across
- 1. The bank on which a check is written
- 2. An account used to record any discrepancies between the amount of currency and coins in the cash register and the amount shown on the audit tape
- 3. A form that explains any addition, other than a deposit, to a checking account
- 4. A written order signed by an authorized person instructing a bank to pay a specific sum of money to a designated person or business
- 5. A check dated some time in the future
- 7. A statement that accounts for all differences between the balance on the bank statement and the book balance of cash
- 8. Checks that have been recorded in the cash payments journal but have not yet been paid by the bank
- 9. The person or firm to whom a check is payable
- 11. A special journal used to record and post transactions involving the receipt of cash
- 14. A signature of the payee written on the back of the check that transfers ownership of the check without specifying to whom or for what purpose
- 16. A deposit that is recorded in the cash receipts journal but that reaches the bank too late to be shown on the monthly bank statement
- 17. The person or firm issuing a check
Down
- 1. A form that explains any deduction, other than a check, from a checking account
- 2. A fee charged by a bank to cover the costs of maintaining accounts and providing services
- 6. An electronic transfer of money from one account to another
- 10. A written authorization that transfers ownership of a check
- 12. A written promise to pay a specified amount of money on a specific date
- 13. A financial instrument whose ownership can be transferred to another person or business
- 15. A special-purpose fund used to handle payments involving small amounts of money