OTC Definition

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OTC see OVER THE COUNTER.

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BLUE CHIP is a stock considered to be of lowest risk with regard to dividend income and capital value.

PROOF OF CASH is a reconciliation of the general ledger cash balance at both the beginning and end of a period, combined with a reconciliation of cash deposited for the period with the cash receipts journal, and a reconciliation of checks for the period with the cash disbursements journal.

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