Partnership Accounting Admission Of New Partner (Bonus To New Partner)
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12 سال پیش
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Accounting for admission of a
Accounting for admission of a new partner into a partnership where the bonus is allocated (using the book value approach) to the new partner for an intangible asset the new partner brings into the partnership, to determine the bonus, (1) book value of original partners capital balance + capital invested by new partner = total capital of partnership, (2) new partners perecent of interest acquired x total partnership capital = new partners capital acquired, (3) new partners capital - new partners investment = bonus allocated to new partner, and (4) bonus that each of the existing partners transferred to the new partner = original partners profit/loss percentage (ratio) x bonus calculated, each of the existing partners capital account is reduced by the amount of bonus transferred to the new partner and the the new partners capital account includes the amount invested plus the bonus received from the existing partners, detailed example by Allen Mursau
12 سال پیش
در تاریخ 1391/06/28 منتشر شده
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