CLOSELY HELD is a description of a corporation whose voting stock is owned by a very small number of shareholders.
DPO see DAYS PAYABLE OUTSTANDING.
BALANCE FORWARD ACCOUNTING is where you maintain a list of charges and payments for each account. To find out the balance at any point in time, you add the charges, add the payments, and then subtract total payments from total charges. A billing statement is sent out every month with any balance carried forward from the previous statement
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