Examlex
Draw the structure of UMP.
Owner's Equity
The residual interest in the assets of a company after deducting liabilities, representing the owner's claim on the company's resources.
Capital Account
An account showing the net worth of a business at a specific point in time, including the owner's investment and retained earnings.
Capital Balance
The amount of money or value of assets contributed by owners or partners to a business, reflecting their equity in the business.
Record Transaction
Recording transactions refers to the process of documenting financial transactions in the appropriate books of accounts as they occur, ensuring accurate financial records.
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