Accounting Chapter 9 Lecture 03
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The document discusses the owner's equity statement and its preparation procedure. It defines owner's equity as the total financial value owned by the owners in a business. An owner's equity statement shows the amount of owner's equity at the end of an accounting period and any increases or decreases from the prior period. It must include the initial capital contribution, adjust for any withdrawals or additional contributions, and calculate the ending owner's equity balance. The document provides an example format for an owner's equity statement.
Accounting Chapter 9 Lecture 03
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