소개글
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