“ Not – for –profit organisation” do not maintain any capital account”. What do they maintain instead of capital account?

Intermediate Financial Management (MindTap Course List)
13th Edition
ISBN:9781337395083
Author:Eugene F. Brigham, Phillip R. Daves
Publisher:Eugene F. Brigham, Phillip R. Daves
Chapter10: Corporate Governance
Section: Chapter Questions
Problem 4MC
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“ Not – for –profit organisation” do not maintain any capital account”. What do they maintain instead of capital account?

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