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According to the Sapir-Whorf hypothesis,
Partner Capital Accounts
Accounts reflecting the individual investments of partners in a partnership, including their share of profits, losses, and any withdrawals.
Capital Additions
Investments or expenditures made to acquire or improve long-term assets, enhancing the asset value or extending its useful life.
Net Income
The net income of a business once all taxes, costs, and expenses have been deducted from the total revenue.
Debit Capital Balance
Occurs when the sum of debits in a capital account exceeds the sum of credits, indicating the amount invested by the owners into the business.
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