The beard portion of the seed head of a cereal grain plant is  called, collectively, awns. A single awn is the bristle portion of  a seed of grain that extends up at the t â¦ op point of this seed. The  hull protects the endosperm, germ and bran portion of the grain  seed.Cereal grains which have such beards or awns are wheat,  barley, rye and triticale. Rice, corn, and oats do not have such  awns due to the different characteristics of their inflorescences  or flowering portion of the grass plant.rain is stored in what is called a Granary (also called Grainery or Grainary, depending on where you live). Grain is also stored in a Grain Elevator, a Silo, or a Grain Bin. 30 people found this useful.
Factoring is a financial transaction whereby a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount in exchange for immediate money with which to finance continued business. Factoring differs from a bank loan in three main ways.
A sale is a transfer of property for money or credit. In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale. Fees for services are recorded separately from sales of merchandise, but the bookkeeping transactions for