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The first application of unapplied cash to customer accounts was an error.
Such obligations might arise in the form of contra assets; for example, as outstanding checks (vendor, payroll, or dividend), unapplied cash, or miscellaneous accounts-receivable credits.
This helps identify unapplied cash to help minimize resolution efforts and avoid inaccurate collection activity.
The secondary functions of identifying accounts needing documentation; identifying disputes; identifying problem accounts; and identifying unapplied cash are just as important and should not be overlooked.
It is not uncommon for a credit manager to be hired with the initial responsibility of cleaning up an A/R that is mired in debits, credits, unapplied cash and deductions.
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- Unapplied Cash
- Unappropriated Ending Fund Balance
- Unappropriated Profits
- Unappropriated Retained Earnings
- Unappropritated Profit
- Unapproved Discretionary Share Option Scheme
- unapproved employee share ownership plan
- Unapproved Parts List