Examlex
The second step in creating a user view is to identify all keys in the tables.
Capital Balance
A financial balance within a company's or individual's equity account, representing the amount of funds contributed by owners or partners.
Bonus Method
An accounting method for recording partner investments and distributions where the new partner's capital is adjusted to reflect any bonus given to or received from the existing partners, affecting the capital accounts but not the reported income of the partnership.
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