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Owner's Capital Account
A line item in a firm's balance sheet that shows the value of the proprietor's invested capital and the accumulated profits retained within the company.
Credited
An accounting entry that increases a liability or equity account, or decreases an asset or expense account.
Permanent Accounts
Accounts in the general ledger that are not closed at the end of the accounting period, including asset, liability, and equity accounts.
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary accounts to permanent accounts.
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Q118: TAT stands for _.<br>A)Thematic Appreciation Test<br>B)Thematic Appraisal