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How should the Vikings be remembered, and why?
Fair Value
Fair value is an estimate of the market value of an asset, based on its current price in a fair and open market transaction.
Bonus Method
A method in accounting for partnerships where a new partner's investment is recorded at an amount that is different from the stated value of the partnership's net assets, affecting the capital accounts of the existing partners.
Journal Entry
A journal entry is a record of a business transaction in the accounting books, detailing the financial effects of that transaction.
Net Income
The company's net income following the deduction of all costs and taxes from its earnings.
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