CASH FLOW STATEMENT see STATEMENT OF CASH FLOWS.
ADJUNCT ACCOUNT is an account that accumulates either additions or subtractions to another account. Thus the original account may retain its identity. Examples include premiums on bonds payable, which is a contra account to bonds payable; and accumulated depreciation, which is an offset to the fixed asset.
CERTIFICATE OF OBLIGATION is a bond issued by a city, without voter approval.
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