The boss's money is the boss's private money, not his personal property.
The company's money is the money invested by investors when the company was established, the income generated by the company's operation and the money borrowed by the company to raise funds. In short, the company's investment activities, business activities and financing activities generated by cash inflows. If the company is profitable, investors will enjoy dividends in proportion to their investment.
Whether the boss's money is personal investment income or borrowed money is entirely at the discretion of the individual.