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About Lecture Notes Advanced Accounting
This document provides an overview of key concepts in partnership accounting including formation, operations, changes in partner's capital, dissolution, retirement, and liquidation. Some key points include: 1) Partnerships are formed through cash or non-cash contributions by partners which are recorded at face or agreed value. Total agreed capital must equal total contributed capital. 2) Operations involve allocating profit/loss per partner agreements and treating salaries, interest, and bonuses as non-expense items. 3) Changes in a partner's capital account are tracked through contributions, withdrawals, income/loss allocations, and drawings. 4) Dissolution events like admissions, retirements, and liquidation use methods like bonus
Detailed Information
| Author: | ['Gilbert Tiong'] |
|---|---|
| Publication Year: | 2017 |
| Pages: | 18 |
| Language: | English |
| Format: | |
| Price: | FREE |
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