give me the meaning to the following

• Is an entry made for outstanding checks when preparing a bank reconciliation?
• What is the entry for a loan to an employee?
• How is the account Cash Short and Over used?
• What type of account is the Dividends account?
• What is the difference between an adjunct account and a contra account?
• What entry is made when selling a fixed asset?
• Does sales commission get reported in the income statement?

 

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