TRANSFER JOURNAL ENTRY is used to allocate an expense or revenue from one account or sponsored project to another, or to transfer funds between object codes within an account or sponsored project. Transfers journal entries should include a description of the item(s) and explanation of why the transfer is necessary.
OPEN TO BUY is the dollar amount budgeted by a business for inventory purchases for a specific time period.
PREMIUM BOND is a bond selling above its par value or its value at maturity.
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