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	<title>Cougar Mountain Blog</title>
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	<link>http://cougarmtnblog.com</link>
	<description>The official blog for Cougar Mountain Software - makers of accounting software for businesses since 1982.</description>
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		<title>CMS Accounting Term of the Day – Work in process inventory</title>
		<link>http://cougarmtnblog.com/2010/07/27/cms-accounting-term-of-the-day-%e2%80%93-work-in-process-inventory/</link>
		<comments>http://cougarmtnblog.com/2010/07/27/cms-accounting-term-of-the-day-%e2%80%93-work-in-process-inventory/#comments</comments>
		<pubDate>Tue, 27 Jul 2010 21:22:16 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1253</guid>
		<description><![CDATA[Work in process inventory -
Definition:
Raw materials are processed but the product is not yet a finished good.
]]></description>
			<content:encoded><![CDATA[<p>Work in process inventory -</p>
<p>Definition:</p>
<p>Raw materials are processed but the product is not yet a finished good.</p>
]]></content:encoded>
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		</item>
		<item>
		<title>CMS Accounting Term of the Day – Withholding</title>
		<link>http://cougarmtnblog.com/2010/07/26/cms-accounting-term-of-the-day-%e2%80%93-withholding/</link>
		<comments>http://cougarmtnblog.com/2010/07/26/cms-accounting-term-of-the-day-%e2%80%93-withholding/#comments</comments>
		<pubDate>Mon, 26 Jul 2010 21:22:07 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1251</guid>
		<description><![CDATA[Withholding -
Definition:
An amount deducted by an employer from an employee&#8217;s gross wage earnings before he or she receives the funds.
]]></description>
			<content:encoded><![CDATA[<p>Withholding -</p>
<p>Definition:</p>
<p>An amount deducted by an employer from an employee&#8217;s gross wage earnings before he or she receives the funds.</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>CMS Accounting Term of the Day – Vendor</title>
		<link>http://cougarmtnblog.com/2010/07/23/cms-accounting-term-of-the-day-%e2%80%93-vendor/</link>
		<comments>http://cougarmtnblog.com/2010/07/23/cms-accounting-term-of-the-day-%e2%80%93-vendor/#comments</comments>
		<pubDate>Fri, 23 Jul 2010 21:22:44 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1249</guid>
		<description><![CDATA[Vendor -
Definition:
A supplier of goods or services.
]]></description>
			<content:encoded><![CDATA[<p>Vendor -</p>
<p>Definition:</p>
<p>A supplier of goods or services.</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>CMS Accounting Term of the Day – Variance</title>
		<link>http://cougarmtnblog.com/2010/07/22/cms-accounting-term-of-the-day-%e2%80%93-variance/</link>
		<comments>http://cougarmtnblog.com/2010/07/22/cms-accounting-term-of-the-day-%e2%80%93-variance/#comments</comments>
		<pubDate>Thu, 22 Jul 2010 21:22:28 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1247</guid>
		<description><![CDATA[Variance -
Definition:
The difference between an actual amount and a budgeted amount.
]]></description>
			<content:encoded><![CDATA[<p>Variance -</p>
<p>Definition:</p>
<p>The difference between an actual amount and a budgeted amount.</p>
]]></content:encoded>
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		<title>CMS Accounting Term of the Day – Unearned revenue</title>
		<link>http://cougarmtnblog.com/2010/07/21/cms-accounting-term-of-the-day-%e2%80%93-unearned-revenue/</link>
		<comments>http://cougarmtnblog.com/2010/07/21/cms-accounting-term-of-the-day-%e2%80%93-unearned-revenue/#comments</comments>
		<pubDate>Wed, 21 Jul 2010 21:22:57 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1245</guid>
		<description><![CDATA[Unearned revenue -
Definition:
When an individual or company receives money for a service or product that has yet to be fulfilled.
]]></description>
			<content:encoded><![CDATA[<p>Unearned revenue -</p>
<p>Definition:</p>
<p>When an individual or company receives money for a service or product that has yet to be fulfilled.</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Updated Road Show Schedule</title>
		<link>http://cougarmtnblog.com/2010/07/21/updated-road-show-schedule/</link>
		<comments>http://cougarmtnblog.com/2010/07/21/updated-road-show-schedule/#comments</comments>
		<pubDate>Wed, 21 Jul 2010 14:36:09 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Road Show Training]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1273</guid>
		<description><![CDATA[The dates listed below complete the 2010 Road Show training schedule, so if you want/need to brush up on your CMS knowledge, sign up now! 800.388.3038.

Anchorage, Alaska – (5 days of training in both Accounting and FUND)
Sept 13-17
Las Vegas, Nevada
October 4-7
Dallas, Texas
October 18-21
Jacksonville, Florida
November 15-18

Check our website often for updated hotel recommendations or call an [...]]]></description>
			<content:encoded><![CDATA[<p>The dates listed below complete the 2010 Road Show training schedule, so if you want/need to brush up on your CMS knowledge, sign up now! 800.388.3038.</p>
<p style="text-align: center;"><a href="http://cougarmtnblog.com/wp-content/uploads/2010/07/Roadshow-map161.gif"><img class="size-full wp-image-1276  aligncenter" style="border: black 1px solid;" title="Roadshow-map16" src="http://cougarmtnblog.com/wp-content/uploads/2010/07/Roadshow-map161.gif" alt="" width="207" height="128" /></a></p>
<p><a href="http://www.cougarmtn.com/roadshow/anchorage-training-2010.asp"><strong>Anchorage, Alaska</strong></a><strong> –</strong> (5 days of training in both Accounting and FUND)<br />
Sept 13-17<br />
<a title="Las Vegas, Nevada" href="http://www.cougarmtn.com/roadshow/las-vegas-training-2010.asp"><strong>Las Vegas, Nevada</strong></a><br />
October 4-7<br />
<a title="Dallas, Texas" href="http://www.cougarmtn.com/roadshow/dallas-training-2010.asp"><strong>Dallas, Texas</strong></a><br />
October 18-21<br />
<a title="Jacksonville, Florida" href="http://www.cougarmtn.com/roadshow/jacksonville-training-2010.asp"><strong>Jacksonville, Florida</strong></a><br />
November 15-18</p>
<p style="text-align: center;"><a href="http://cougarmtnblog.com/wp-content/uploads/2010/07/btn-request-info-orange.jpg"><img class="size-full wp-image-1277  aligncenter" title="btn-request-info-orange" src="http://cougarmtnblog.com/wp-content/uploads/2010/07/btn-request-info-orange.jpg" alt="" width="159" height="25" /></a></p>
<p>Check our website often for updated hotel recommendations or call an account executive today – <a href="http://www.cougarmtn.com/forms/roadshow-form.asp"><strong>800.388.3038</strong></a>.</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>CMS Accounting Term of the Day – Under capitalized</title>
		<link>http://cougarmtnblog.com/2010/07/20/cms-accounting-term-of-the-day-%e2%80%93-under-capitalized/</link>
		<comments>http://cougarmtnblog.com/2010/07/20/cms-accounting-term-of-the-day-%e2%80%93-under-capitalized/#comments</comments>
		<pubDate>Tue, 20 Jul 2010 21:22:19 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1243</guid>
		<description><![CDATA[Under capitalized -
Definition:
To provide an insufficient amount of capital for (a business enterprise).
]]></description>
			<content:encoded><![CDATA[<p>Under capitalized -</p>
<p>Definition:</p>
<p>To provide an insufficient amount of capital for (a business enterprise).</p>
]]></content:encoded>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>CMS Accounting Term of the Day – Turnover</title>
		<link>http://cougarmtnblog.com/2010/07/19/cms-accounting-term-of-the-day-%e2%80%93-turnover/</link>
		<comments>http://cougarmtnblog.com/2010/07/19/cms-accounting-term-of-the-day-%e2%80%93-turnover/#comments</comments>
		<pubDate>Mon, 19 Jul 2010 21:22:16 +0000</pubDate>
		<dc:creator>angie</dc:creator>
				<category><![CDATA[Term of the day]]></category>

		<guid isPermaLink="false">http://cougarmtnblog.com/?p=1241</guid>
		<description><![CDATA[Turnover -
Definition:
The number of times inventory or accounts receivable are replaced during a year.
]]></description>
			<content:encoded><![CDATA[<p>Turnover -</p>
<p>Definition:</p>
<p>The number of times inventory or accounts receivable are replaced during a year.</p>
]]></content:encoded>
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