ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COD is Cash On Delivery; which is exactly what it means.
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BANK BALANCE is the amount of money in a bank account on a particular date as recorded by a financial institution on a bank statement.
PRINCIPAL AUDITOR is the auditor responsible for the greater portion of financial statements. The principal auditor may assume responsibility for the work of other auditors or divide responsibility with the other auditors.