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A form that allows individuals to compare their personal bank account records to the bank's
records of the individual's account balance in order to uncover any possible discrepancies

Investopedia explains Bank Reconciliation Statement

Since there are timing differences between when data is entered in the banks systems and when
data is entered in the individual's system, there is sometimes a normal discrepancy between account
balances The goal of reconciliation is to determine if the discrepancy is due to error rather than
timing

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c An arrangement by which an organization accepts a customer's financial assets and holds
them on behalf of the customer at his or her discretion

2 A statement summarizing the record of transactions in the form of credits, debits, accruals
and adjustments that have occurred and have an affect on an asset, equity, liability or past,
present or future revenue

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Investopedia explains Account

c The Knights Templar were the first to hold assets on the behalf of others and make
loans on those assets As such the Knights Templar are credited with creating the
foundations of today's banking system Accounts were first created so that people
could borrow to travel to the Holy Land, and hold and amass wealth that was often stolen
during the Crusades

2 This statement of transactions is the record of the growth and development, or shrinking
and amortization of almost anything quantifiable

3 An account is the passing on of information for the purpose of explanation

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An account from which deposited funds can be withdrawn at any time without any notice to
the depository institution

Investopedia explains Demand Deposit

This account allows you to "demand" your money at any time, unlike a term deposit, which
cannot be accessed for a predetermined period (the loan's term)

Most checking and savings accounts are demand deposits, accessible by the account holder
at any time
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WACC stands for weighted average cost of capital WACC is the average of the costs of
sources of financing, each of which is weighted by its respective use in the given situation
By taking a weighted average, we can see how much interest the company has to pay for
every dollar it finances

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Preliminary Expenses are to be written off out Securities

Premium Account or it may be written off out of the Profit &

Loss A/c gradually over some period The balance left of

preliminary expenses is to be shown in the asset side of the

balance sheet of the company under the heading of

͚Miscellaneous Expenditure'

preliminary expenses example;expenses incurred for get

company register, and underwritting commission that,s why

the preliminary expenses coming under asset side

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