The capital sum which represents the difference between the assets and liabilities of a society or club is referred to as

The capital sum that represents the difference between the assets and liabilities of a society or club is referred to as the "accumulated fund". This fund is the total amount of money that the society or club has accumulated over time through its operations, after accounting for all of its liabilities. In simpler terms, the accumulated fund is the amount of money that the society or club has left over after paying off all its debts and obligations. It is also referred to as "retained earnings" or "surplus". The accumulated fund is important because it represents the financial stability of the society or club and can be used for future investments or to cover unexpected expenses.