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Year-End Balance
The financial position of an account at the end of the fiscal year after all debits and credits are taken into account.
Paid-In Capital
Funds received from investors in exchange for stock, representing the capital provided by shareholders through the purchase of shares.
Par Value
The stated or principal value of a bond, stock share, or coupon as specified on its certificate or document.
Journal Entries
Journal entries are the record of financial transactions in the accounting books, detailing debts and credits for each account affected by the transaction.
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