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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    Capital account of each partner represents his equity in the partnership. Capital account of a partner is increased in the following situations: The owner made additional investments during the year. The owner made guaranteed payments to the firm. Partnership earned profits, and a share of profits was allocated to the partner.

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  4. Balance of payments - Wikipedia

    en.wikipedia.org/wiki/Balance_of_payments

    Country foreign exchange reserves minus external debt. In international economics, the balance of payments (also known as balance of international payments and abbreviated BOP or BoP) of a country is the difference between all money flowing into the country in a particular period of time (e.g., a quarter or a year) and the outflow of money to the rest of the world.

  5. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The partnership must maintain the capital accounts of the partners in order to pass the economic effects test because many of the determinations for proper allocations rely on well-maintained capital accounts for discerning the partners' interests. [15] Distinction between Book and Tax Capital Accounts.

  6. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity [1] for government financial statements is one of the four basic financial statements.

  7. Milestones: A look back at AOL's 35 year history as an ...

    www.aol.com/news/2020-05-25-a-look-back-at-aols...

    America Online CEO Stephen M. Case, left, and Time Warner CEO Gerald M. Levin listen to senators' opening statements during a hearing before the Senate Judiciary Committee on the merger of the two ...

  8. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    The current account balance is one of two major measures of a country's foreign trade (the other being the net capital outflow). A current account surplus indicates that the value of a country's net foreign assets (i.e. assets less liabilities) grew over the period in question, and a current account deficit indicates that it shrank. Both ...

  9. Remove Banner Ads with Ad-Free AOL Mail | AOL Products

    www.aol.com/products/utilities/ad-free-mail

    SYSTEM REQUIREMENTS. Mobile and desktop browsers: Works best with the latest version of Chrome, Edge, FireFox and Safari. Windows: Windows 7 and newer Mac: MacOS X and newer Note: Ad-Free AOL Mail ...

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