회계 Partnership

 1  회계 Partnership-1
 2  회계 Partnership-2
 3  회계 Partnership-3
 4  회계 Partnership-4
 5  회계 Partnership-5
 6  회계 Partnership-6
 7  회계 Partnership-7
 8  회계 Partnership-8
 9  회계 Partnership-9
 10  회계 Partnership-10
 11  회계 Partnership-11
 12  회계 Partnership-12
 13  회계 Partnership-13
 14  회계 Partnership-14
 15  회계 Partnership-15
 16  회계 Partnership-16
 17  회계 Partnership-17
 18  회계 Partnership-18
 19  회계 Partnership-19
 20  회계 Partnership-20
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회계 Partnership에 대한 자료입니다.
본문내용
Partnership
INDEX
Ⅰ Characteristics of Partnership
Ⅱ The accounting entries for the partnership
Ⅲ Dividing net income or net loss
Ⅳ The form and content of partnership financial statements.
INDEX
Ⅴ The effects of entries to record the liquidation of a partnership.
Ⅵ The effects of entries when a new partner is admitted.
Ⅶ The effects of entries when a partner withdraws from the firm.
INDEX
Ⅰ Characteristics of Partnership
1) Characteristics
2) Organization
3) Advantage and Disadvantage
4) The partnership agreement
Characteristics of Partnership
PART
1
001 characteristics
Association
of individuals
partnership
001 characteristics
Mutual agency
Limited life
Unlimited liability
Co-ownreship of property
Organization with
Partnership Characteristics
PART
2
001 characteristics
Regular partnership
1
Small capital
Small danger
001 characteristics
Limited partnership
2
General partner
Limited partner
001 characteristics
Limited liability partnership
3
001 characteristics
To protect
the partner from the error
Medical
Large law firm
etc
Purpose
Example
Limited liability companies
4
001 characteristics
Owners(called members) have limited liabilities
But, They can participate
actively in management
rather than in limited partnership
Advantage and Disadvantage
of Partnership
PART
3
001 characteristics
Advantages
001 characteristics
Disadvantage
001 characteristics
Regular partnership
1
Small capital
Small danger
001 characteristics
advantage
disadvantage
All responsibility