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ÇáÚæÏÉ   ãäÊÏíÇÊ ÇáÏßÊæÑ / ãÍãÏ ÚÈÏÇáæåÇÈ > ÇáÇÞÓÇã ÇáÚÇãÉ > ÞÓã ÇáÚáæã ÇáÊÌÇÑíÉ ÈÇááÛÉ ÇáÇäÌáíÒíÉ
ÇáÊÚáíãÜÜÜÇÊ ÞÇÆãÉ ÇáÃÚÖÇÁ ÇáÊÞæíã ÇáÈÍË ãÔÇÑßÇÊ Çáíæã ÇÌÚá ßÇÝÉ ÇáÃÞÓÇã ãÞÑæÁÉ

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ÞÏíã ãäÐ /03-22-2016, 11:37 AM   #1

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*  ãÔÂѐÇÊíú : 166
*  ÂáÊÞííã :
*  äÞÂØí :
ÇÝÊÑÇÖí 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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  ÑÏ ãÚ ÇÞÊÈÇÓ
ÞÏíã ãäÐ /03-22-2016, 11:38 AM   #2

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*  ÚõÖæíÊí : 417
*  ÊÇÑíÎ ÅäÊöÓóÂÈíú : Mar 2016
*  ãÇäíú :
*  ãÔÂѐÇÊíú : 166
*  ÂáÊÞííã :
*  äÞÂØí :
ÇÝÊÑÇÖí

ÇáÊÑÌÜÜÜÜÜÜÜÜÜÜÜãå

ãÆÇÊ ãä ÇáÔÑÇßÇÊ æÌæÏ Ý* Ìã*Ú ÃäÍÇÁ ÇáÚÇáã Çá*æã. æÇÍÏÉ ãä ÇáÔÑÇßÇÊ Ý* ÇáÚÇáã ÇáÃßËÑ äÌÇÍÇ å* ÈÑÇ*Ó ææÊÑåÇæÓ ßæÈÑÒ ¡ ÔÑßÉ ãÍÇÓÈÉ ÊÚãá Ý* ÃßËÑ ãä 150 ãÇ å* ÇáÈáÏÇä Ý* Ìã*Ú ÃäÍÇÁ ÇáÚÇáã. æÊãËá ÇáÔÑÇßÇÊ *ÎÊáÝ Úä ÍÓÇÈ ß*Çä ÇáÚãá ÇáÚÇÏ*É.

ÇáãÍÇÓÈÉ áÊÔß*á ÔÑÇßÉ áÇ *ÎÊáÝ Úä Ðáß ãä ß*Çä ÊÌÇÑ*. ÃäÊ ÇáÎÕã æÇáÇÆÊãÇä ÓÇåãÊ ÇáãæÌæÏÇÊ ÃÓåã ÑÃÓ ÇáãÇá.

ÊæÒ*Ú ÃÑÈÇÍ ÇáÔÑÇßÇÊ æÇáÎÓÇÑÉ ááÝÊÑÉ áÇ ÊÎÊáÝ. æ*ãßä ÇÓÊÎÏÇã æÇÍÏÉ ãä ØÑ*ÞÊ*ä. æ*ãßä ÊÓÌ*á ÇáÃÑÈÇÍ æÇáÎÓÇÆÑ ÇáÊ* ÊãÊ ÎáÇá ÇáÝÊÑÉ ãÈÇÔÑÉ Úáì ÍÓÇÈÇÊ ÑÃÓ ÇáãÇá áßá ÔÑ*ß Ãæ Çäåã *Ñ*Ïæä ÈÚÖ ÇáãÓÌáÉ Úáì ÍÏÉ ãä ÇáÚáÈ Úáì ÍÓÇÈÇÊ ÑÄæÓ ÃãæÇáåÇ Ý* ÍÓÇÈ ÇáÃÑÈÇÍ ÇáãÈÞÇÉ. æÚÇÏÉ ãÇ *Êã ÊæÒ*Ú ÇáÃÑÈÇÍ æÇáÎÓÇÆÑ Úä äÓÈÉ ËÇÈÊÉ ãÍÏÏÉ ÓáÝÇ.

*Êã ÊÓÌ*á liquation ÔÑÇßÉ Ý* ÇáßË*Ñ ÈäÝÓ ÇáØÑ*ÞÉ. æÚÇÏÉ ãÇ *Êã ÊæÒ*Ú Ã* ÃÑÈÇÍ ÈÞÇ*Ç æÝÞÏÇä ßá ÔÑ*ß áåã ÓáÝÇ Úáì ÃÓÇÓ äÓÈÉ ËÇÈÊÉ.


























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