LEMONS AND PLUMS Definition

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LEMONS AND PLUMS, in finance, LEMON is an investment with a poor or negative rate of return; and, PLUM is an investment with a healthy rate of return.

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REVENUE ADJUSTMENT is a journal entry to either increase or decrease revenue based upon new data; thereby either increasing or decreasing cash.

BANK COLLECTION is the collection of a check by the bank on behalf of a depositor.

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