Appellate Court

Abstract of Record
An Abstract of Record is a condensed history of a case, taken from the trial court records and prepared for use by the Appellate Court.
Appeal Bond
An appeal bond is a guarantee of payment of the original judgment of a court and the costs of appeal, required when a judgment is appealed.
Appellate Court (Appeals Trial Court)
An appellate court has the authority to review and revise the decision of a lower court in the same case, providing a system of checks and balances within the judicial process.
Error
An 'error' can refer to a variety of mistakes or misjudgments across multiple fields, including general actions, legal proceedings, computer systems, and statistical analysis. Understanding the context in which an error occurs is crucial for addressing and mitigating its effects.
Supreme Court
The Supreme Court is the highest appellate court or court of last resort in the federal court system and in most states. It reviews the constitutionality of tax laws and some tax decisions by Courts of Appeal under its certiorari procedure.
Writ of Error
A Writ of Error is a procedural method utilized in some states to bring appeals in civil matters before an appellate court for review, which may potentially lead to the reversal of a lower court's decision.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.