LEAD SCHEDULE Definition

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LEAD SCHEDULE, in accounting, is a working paper with columnar headings similar to those in a working trial balance, set up to combine similar ledger accounts the total of which appears in the working trial balance as a single amount.

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DEPOSITS IN TRANSIT is deposits made to a bank account that have not been credited to the bank statement.

SHAREHOLDER OF RECORD is any individual or company that owns at least one share of stock of a corporation; such shares represented by a stock certificate or record of shares held by the owners broker.

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