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thom draws a check, on his account in state bank in new york, payable to digital computers, inc., in san francisco. digital deposits the check in its account at first national bank. first national deposits the check in the federal reserve bank of san francisco, which transfers it to the federal reserve bank of new york. that federal reserve bank sends the check to state bank. refer to fact pattern 27-2b. when digital's bank received the check, it was required to pass it on

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The depository banks, according to the declaration, is First Financial Institution, the bank of Digital Media Inc.

An account with examples are what?

An account in accounting is a general ledger entry use to categorize and record transactions. For instance, businesses will be given a Cash flow where they may record each transaction that raises or decreases the amount of cash they have on hand.

What are the many sorts of accounts?

Real, personal, and nominal accounts are three distinct kinds of accounts used in accounting. Two two types of real account are then determined: tangible real account and intangible real accounting. Personal accounts also come in three major subtypes: Natural, Representative, & Artificial.

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