Examlex
A constraint is a rule in a database system that can be violated by users.
Capital Account
The capital account in financial accounting represents where adjustments in assets and liabilities are recorded, correlating to transactions involving investments or loans.
Liquidating Partnership
A process where a partnership ends its operations, sells off its assets, and pays its liabilities, distributing the remaining assets to the partners based on their share in the partnership.
Insolvent
A financial state where an entity cannot meet its financial obligations as they come due.
Personal Creditors
Individuals or entities to whom a person owes money, as opposed to business or corporate creditors.
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