ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CASH ON HAND Definition
CASH ON HAND literally means coin, currency, and cash items on hand. It is not possible to have negative cash on hand.
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BACKUP is a copy of a computer program or data stored separately from the original.
SEGREGATION OF DUTIES means assigning different people the responsibilities of authorizing transactions, recording transactions, and maintaining custody of assets. Segregation of duties reduces the opportunities for one person to both perpetrate and conceal errors or fraud.