overdue account that has not been paid
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Type: Glossary
any possession of the business, usually in the form of land, buildings, vehicles and equipment...
Type: Glossary
an intermediary account treated as a nominal account in the General Ledger.
Grade 12
Type: Study Card
Auditing is the accumulation and evaluation of evidence to determine and report on the degree to...
Type: Glossary
a report to the shareholders of the company, compiled by the independent external auditors,...
Type: Glossary
the number of shares the company is authorised by the Registrar of Companies to issue
Grade 12
Type: Study Card
Authorised share capital is the number of shares the company can issue as authorised by the...
Type: Glossary
financial statement listing the assets, liabilities and owner's equity of a company at a...
Type: Glossary
monthly statement compiled by the business to reconcile the cash journals with the Bank...