ACH Definition

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ACH is Automated Clearing House.

Learn new Accounting Terms

SEGMENTATION is the act of dividing or partitioning; separation by the creation of a boundary that divides or keeps apart, e.g. segmenting a market along the characteristics and needs of a particular consumer group.

ENTITY THEORY is where a legal entity is regarded as having a separate existence from the owners. The financial statements are prepared from the perspective of the entity, not its owners. See PROPRIETARY THEORY.

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