CROSS-FOOTING is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving the same total in a spreadsheet.
CONSIGNMENT STOCK is vendor supplied stock that is only paid for when it is used. Consignment stock should change nothing except cash flow. Holding any more stock than is necessary is always inefficient whether it is consignment stock or not.
FLOWER BOND is a U.S. Treasury bond, issued in the 1950s and 1960s, that may be tendered at par value for payment of federal estate taxes, even though its market price may be substantially less.
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