Accounting Terms-W
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Accounting Terms-W

ward
A minor whose financial affairs are managed by a guardian appointed by a court. Incompetent people also can be wards of a court.

warrant
A certificate allowing the bearer to purchase stock at a fixed price at some future date.

warranty deed
A deed by which the seller of a property guarantees that the property is free of liens and encumbrances.

wash sale
A stock-manipulation scheme in which traders buy and sell shares repeatedly in a short period of time to give the impression that the stock is a hot item, when really it is not.

will
A legal document stating how a person wants his or her property disposed of after death.

withholding
Taking deductions from income to cover taxes or liabilities.

write-off
Removing an item from an account ledger, because the item has been fully depreciated or deemed worthless.

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