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A common naturally-polarized bit of matter is
Capital Accounts
Accounts used to record the financial contributions, withdrawals, and the share of profit or loss of owners in a partnership or in their personal accounts.
Unlimited Life
A concept in accounting that assumes a company will continue to operate indefinitely, allowing for the deferral of certain expenses over a long period.
Income Summary
A temporary account used in closing revenue and expense accounts.
Closing Entry
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.
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