Examlex
Which of the following is true of an entity-relationship (E-R) diagram?
Dividend
A portion of a company's earnings distributed to its shareholders, typically in cash or additional stock.
Drawing Account
A separate account used to track the amount of money or assets taken out of a business by its owners for personal use.
Separate Capital Account
An account used in partnerships and sole proprietorships that shows the owner's original investment plus any retained earnings or minus any losses and withdrawals.
Partnerships
A form of business organization in which two or more individuals manage and operate a business in accordance with the terms and objectives set out in a partnership agreement.
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