Examlex
The process groups in PMBOK are related to the notion of (a)
Working Capital
Current assets minus current liabilities, indicating the liquidity available to a business for day-to-day operations.
Closing Entry
An accounting transaction recorded at the end of an accounting period to transfer the balances of temporary accounts to permanent ones.
Capital
Refers to financial assets or the financial value of assets, such as funds held in deposit accounts and/or funds obtained from special financing sources.
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