(_a_) Accumulated interest not payable until a specified date. (_b_) Accumulated rent. [Illustration: Specimen Account] _Acknowledgment_--A certificate to the genuineness of a document signed and sworn to before an authorized official, as a Notary Public. _Administrator_--One appointed by the court to settle an estate. _Ad Valorem_--According to value. A term used to indicate that duties are payable on the value rather than on the weight or quantity of articles. _Adventure_--As used in business, this term signifies a venture or speculation. [Illustration: Account Sales] _Advice_--Information with reference to a business transaction; notice of shipment; notice of draft. Transmitted by letter or telegram. _Affidavit_--A statement or declaration made under oath, before an authorized official. _Agent_--One authorized to act or transact business for another. _Agreement_--A mutual contract entered into by two or more persons. [Illustration: Acknowledgment] _Allowance_--An abatement; a credit for inferior goods, error in quantity, etc. _Annual Statement_--A yearly summary of the transactions of a business. _Annuity_--An amount payable to or received from another each year for a term of years or for life. _Antedate_--To date a document or paper ahead of the actual time of its execution. _Appraise_--To place a value on goods or property. An estimate made for the purpose of assessing duties or taxes. _Appreciation_--An increase in value. Real estate may increase in value on account of the demand for property in the immediate vicinity. _Approbation_ or _Approval Sales_. Goods delivered to customers with the understanding that if not found satisfactory they are to be returned within a definite period and without payment. _Articles_--A collection of merchandise; parts of a written agreement, as "Articles of Association." _Arbitrate_--To determine or settle disputes between two or more parties, as settlement of differences between employer and employees. _Assets_--All of the property, goods, possessions of value of a person or persons in business. _Assign_--To transfer or convey to another for the benefit of creditors. _Assignee_--The person to whom the property or business is transferred. Usually acts as a trustee of the creditors. _Assignment_--The debtor's transfer or conveyance of his property to a trustee. _Assignor_--The debtor who makes an assignment, or transfers property for the benefit of creditors. _Association_--A body organized for a common object. _Attachment_--A legal seizure of goods to satisfy a debt or claim. _Auxiliary_--Books of record other than books of original entry or principal books of account. Books used for purposes of distribution or the gathering of statistics are "auxiliary" books. _Audit_--To verify the accuracy of accounts by examining or checking records pertaining thereto.