Administrative processes

 transactions and activities that either are specifically authorized by top managers or are used by managers to perform administrative functions

Capital

funds used to acquire long-term, capital assets of an organization

Source of capital processing

 processes to authorize the raising of capital, execution of raising capital, and the proper accounting of that capital

Underwriter

third party that contacts with a corporation to bring a new issue of securities to the public market

Investment processes

 authorize, execute, manage and properly account for investments of excess funds

Special journals

established to record specific types of transactions