By Charles J. Woelfel
The Dictionary of Banking is a cheap, thorough reference that makes it more straightforward for bankers to raised comprehend their pageant, their items or even their buyers. built and compiled by means of the editor of the industry-standard Encyclopedia of Banking & Finance, this priceless asset for either the financial institution and the bankers is a distinct and self reliant reference consultant that is basic in its accessibility, portability and affordability, The Dictionary of Banking is: an excellent education advisor for bankers and banking scholars; precious to bankers of all degrees of expertise, from amateur to veteran; a primary a part of any banker's education, company or own library; a whole reference consultant together with definitions, charts, tables and records; affordable funding for bankers.
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Extra info for The Dictionary of Banking: Over 5,000 Terms Defined and Explained (Bankline Publication)
Sample text
Decrease an asset 2. Decrease a liability 2. Increase a liability 3. Decrease owners' 3. 2 (e). ACCOUNTABILITY The duty or obligation to maintain accurate records, to be accountable for actions, persons, or entrusted resources, or to explain, report, or justify responsibility. ACCOUNT ANALYSIS A comparison of the cost of service provided to support a checking account and the earnings on the balance in the account during a defined period of time. ACCOUNTANT A professional along with those who practice law, medicine, education, and certain other endeavors in which the professional provides accounting, auditing, taxation management consultant, and other services; a certified public accountant (CPA) is Page 3 ACCOUNTING PERIOD an accountant who has fulfilled certain requirements (education, qualifying experience, and an acceptable score on a national written examination) established by state law for the practice of public accounting and becomes licensed to practice public accounting in that state.
ACCRUED INTEREST Interest earned but not yet due and payable; interest accruing on such financial instruments as promissory notes, commercial paper, fixed interestbonds, and debentures, representing an asset or a liability; the current value of the next coupon payment due on a bond or note. ACCRUED INTERESTRECEIVABLE Interest accrued on loans and other investments, but not yet collectible, representing an asset. ACCRUED REVENUE Revenue that is recognized prior to the collection of cash; revenue that has been earned but not yet received in cash, representing an asset.
AGGREGATION The principle under which all futures positions owed or controlled by one trader or group of traders acting in concert are combined to determine reporting status and speculative limit compliance. AGRICULTURAL ADJUSTMENT ACT An act approved May 12, 1933, originally intended in its agricultural aspects to be an emergency measure to aid agriculture in adjustment to the prevailing severe market conditions, but also containing omnibus provisions pertaining to farm mortgage aid and the monetary system.