Filter by Categories
Accounting
Banking

ZBA

It stands for zero-balance account; a corporate checking account in which a zero balance is maintained. Differently put, this constitutes...

Zero-Balance Account

A corporate checking account in which a zero balance is maintained. Differently put, this constitutes a disbursement account that always...

Escrow Account

An account that is established by a lender or an intermediary bank to hold separate funds for the purpose of...

Special Cash Account

A brokerage account whose holder is required to immediately make cash payments on purchases and deliveries on sales of securities,...

Cash Account

A brokerage account whose holder is required to immediately make cash payments on purchases and deliveries on sales of securities,...

Line Item

The distinct title of an accounting entry or account as it appears on its own line in a bookkeeping ledger...

Treasury Stock Account

A contra account (contra equity account) that is recorded in the shareholder's equity section of the statement of financial position...

Condensed FS

A financial statement (FS) that lays out a minimum content for interim financial reporting requirements. This is meant to provide...

Condensed Financials

A financial statement that lays out a minimum content for interim financial reporting requirements. This is meant to provide a...

Contra Revenue Account

A contra account for revenues, i.e., a revenue account that has a debit balance, rather than the credit balance of...