ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MEMOS written records supporting journal entries. Credit memos support credits, while debit memos support debit entries. See Memo Entry.
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OVERHAUL is to rebuild, make repairs or adjustments to, e.g. an overhaul expense would be the expenditures incurred in making the subject item(s) acceptable once again.
OWNERS DRAW see PROPRIETORS DRAW.