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Business or Commerce Terms

Capital : The total owned and borrowed funds in a business

Cash : Includes all money in the bank, in the cash drawer and in petty cash.

Cash Book : A record of cash payments and receipts

Cash flow : The flow of internal funds generated within the business as a result of receipts from debtors, payments to creditors, drawings and cash sales

Cash Discount : A deduction that is given for prompt payment of a bill

Cash Receipts : The money received by a business from customers

Collateral : Security provided by a borrower to cover the possibility that the loan will not be repaid

Company : A business owned by a group of shareholders which has its own legal identity separate from its owners