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Vocabulary
ch. 9
5
Accounting
12th Grade
12/14/2009
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Term
Capital stock
 Definition
total shares of ownership in a corporation
Term
cash discount
 Definition
a deduction that a vendor allows on the invoice amount to encourage prompt payment
Term
cash over
 Definition
a petty cash on hand amount that is less than a recorded amount
Term
cash payments journal
 Definition
a special journal used to record only cash payment transactions
Term
cash short
 Definition
petty cash on hand amount that is more than a recorded amount
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