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Accounting for Partnerships(ÇáãÍÇÓÈå ááÔÑÇßÇÊ )
Hundreds of partnerships exist all around the world today. One of the world’s most successful partnerships is PricewaterhouseCoopers, an accounting firm which operates in over 150 countries around the world. The accounting for partnerships differs from the accounting of a regular business entity.
Accounting for the formation of a partnership is no different from that of a business entity. You debit contributed assets and credit contributed capital. The distribution of a partnerships profit and loss for the period does differ. One of two methods can be used. The profit and losses that are made during the period can be recorded directly to the partner’s respective capital accounts or they can be recorded separately from their capital accounts into a retained earnings account. Profit and losses are usually distributed on a predetermined fixed ratio. The liquation of a partnership is recorded in much the same way. Any leftover profit and loss is usually distributed to each partner based on their predetermined fixed ratio. |
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