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  2. Capital account - Wikipedia

    en.wikipedia.org/wiki/Capital_account

    Whereas the current account reflects a nation's net income, the capital account reflects net change in ownership of national assets. A surplus in the capital account means money is flowing into the country, but unlike a surplus in the current account, the inbound flows effectively represent borrowings or sales of assets rather than payment for ...

  3. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    As a result, Drawing account increased by $500, and the Cash account of the partnership is reduced by the same account. At the end of the accounting period the drawing account is closed to the capital account of the partner. The capital account will be reduced by the amount of drawing made by the partner during the accounting period.

  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. Current account (balance of payments) - Wikipedia

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

    A current account surplus increases a nation's net foreign assets by the amount of the surplus, and a current account deficit decreases it by that amount. A country's balance of trade is the net or difference between the country's exports of goods and services and its imports of goods and services, excluding all financial transfers, investments ...

  6. Partnership taxation in the United States - Wikipedia

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

    Recourse liabilities assumed by the partner are treated as money contributed to the partnership, which increases the partner's capital account in the same manner as money. [18] Meanwhile, recourse liabilities that other partners assume from the contributing partner shall decrease his or her capital account in the same manner as money. [18]

  7. Interest Equalization Tax - Wikipedia

    en.wikipedia.org/wiki/Interest_Equalization_Tax

    With fewer domestic investors purchasing foreign securities, capital outflows will be lower, thereby reducing the balance-of-payments deficit. The equation for the balance of payments is: BOP = current account + capital account ± balancing item {\displaystyle {\text{BOP}}={\text{current account}}+{\text{capital account}}\pm {\text{balancing ...

  8. Global financial system - Wikipedia

    en.wikipedia.org/wiki/Global_financial_system

    Chart of the world's gross domestic product over the last two millennia. The global financial system is the worldwide framework of legal agreements, institutions, and both formal and informal economic action that together facilitate international flows of financial capital for purposes of investment and trade financing.

  9. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Credits increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expense accounts. Debit accounts are asset and expense accounts that usually have debit balances, i.e. the total debits usually exceed the total credits in each debit account.