account

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account,

n a basic storage unit in an accounting system. Individual accounts accept debit and credit entries that reflect the different types of transactions made by the practice.
account book,
n a book in which the financial transactions of a business or profession are entered. Such books may be admitted as evidence.
account, open,
n a straightforward arrangement between the dental provider and the patient for the handling of financial payments due the dental provider and owed by the patient.
account, payable,
n a dollar amount owed to creditors for items or services purchased from them.
References in periodicals archive ?
Given their special status, financial institutions are permitted under the proposed regulations to take into account the bad debt reserve on a separate entity basis rather than as an intercompany item or corresponding item under the proposed regulations.
The Board was also willing to take into account a long recognized trade practice that the bigger the purchase the lower and more attractive should be the price.
1502-13(c) to reflect the difference for the year between B's corresponding items taken into account and B's recomputed corresponding items (the corresponding items that B would take into account for the year if S and B were divisions of a single corporation).
Normally the apportionment fraction must take into account the factors contributed by all members of the affiliated group.