Examlex
Identify the accounting standard setting bodies for U.S. commercial, private not-for-profits, public not-for-profits, state and local governments, and the federal government.
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.
Capital Balance
Capital balance refers to the amount of funds in an account or that an individual or company has invested, typically represented on the balance sheet as equity or net worth.
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