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bank overdraft

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A negative balance in the bank’s records for the company’s checking account.

Dictionary

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
  • Balance Sheet
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  • Bank Reconciliation
  • Accounts Receivable and Bad Debts Expense
  • Accounts Payable
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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