revaluation account - ορισμός. Τι είναι το revaluation account
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Τι (ποιος) είναι revaluation account - ορισμός

Trust account; Custodial Account

Controlling account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account
In accounting, the controlling account (also known as an adjustment or control accountcontrol account definition in Financial Times lexicon) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.
checking account         
  • 1967 letter by the [[Midland Bank]] to a customer, informing on the introduction of electronic data processing and the introduction of account numbers for current accounts
FINANCIAL PRODUCT
Share draft; Checking account; Demand deposit account; Demand Deposits; Other Checkable Deposits; Checkable deposit; Checkable deposits; Checking deposits; Checking Deposits; Checking Accounts; Chequing account; Demand Account; Current account (banking); Checking accounts; Demand account; High yield checking account; High Yield Checking; Reward Checking; Commercial account; Business account; High-yield checking accounts; High-yield checking account; Current accounts; Transactional account; Payment account
(checking accounts)
A checking account is a personal bank account which you can take money out of at any time using your cheque book or cash card. (AM; in BRIT, usually use current account
)
N-COUNT
checking account         
  • 1967 letter by the [[Midland Bank]] to a customer, informing on the introduction of electronic data processing and the introduction of account numbers for current accounts
FINANCIAL PRODUCT
Share draft; Checking account; Demand deposit account; Demand Deposits; Other Checkable Deposits; Checkable deposit; Checkable deposits; Checking deposits; Checking Deposits; Checking Accounts; Chequing account; Demand Account; Current account (banking); Checking accounts; Demand account; High yield checking account; High Yield Checking; Reward Checking; Commercial account; Business account; High-yield checking accounts; High-yield checking account; Current accounts; Transactional account; Payment account
(Canadian chequing account)
¦ noun N. Amer. a current account at a bank.

Βικιπαίδεια

Custodial account

A custodial account is a financial account (such as a bank account, a trust fund or a brokerage account) set up for the benefit of a beneficiary, and administered by a responsible person, known as a legal guardian or custodian, who has a fiduciary obligation to the beneficiary.

Custodial accounts come in a number of forms, one being an account set up for a minor, since the minor is under the legal age of majority. The custodian is often the minor's parent. In the U.S., this type of account is often structured as a Coverdell ESA, allowing for tax-advantaged treatment of educational expenses. Another form is a trust account owned by an individual or institution, managed by a named party for purposes of rapid distribution of funds in that account. This is commonly used for petty cash, or for transactions that have very limited and clearly defined payees and transaction types. For example, law firm accounting includes trust accounts for disbursing funds entrusted to the law firm by each client for the client's benefit.