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In Closing the Accounts at the End of a Period

question 114

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In closing the accounts at the end of a period, the partners' capital accounts are credited for their share of the partnership net income or debited for their share of the partnership loss.


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Average

A statistical measure representing the central or typical value in a set of data, calculated by dividing the sum of all values by the number of values.

Sum

The result of adding two or more numbers or quantities together, totaling their combined value.

Min Function

A computing function that returns the smallest value in a given set of numbers or arguments.

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A display mode in word processors and spreadsheet applications that shows the document as it would appear when printed.

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