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owner's capital account - beg of year

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The balance of the owner’s capital account excluding the current year’s net income and current year’s draws by the owner.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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