hoong^^
2009-5-13 01:05 AM
Partnership Admission / Retirement
通常题目会要求你做
1. Revaluation a/c
2. Partner's Capital a/c
3. Balance Sheet
步骤：
1. b/d capital a/c
2. Revalue assets, calculate profit & loss, post to capital a/c (using old profit sharing ratio)
3. Create Goodwill (Dr side), post to capital a/c (using old profit sharing ratio)
4*. Write off goodwill (Cr side), post to capital a/c (using new profit sharing ratio)
5. Record amount received from new partner or paid to retired partner
6. c/d capital a.c
7. balance sheet
* Goodwill不一定会要write off, 请注意题目。
通常题目会要求你做
1. Revaluation a/c
2. Partner's Capital a/c
3. Balance Sheet
步骤：
1. b/d capital a/c
2. Revalue assets, calculate profit & loss, post to capital a/c (using old profit sharing ratio)
3. Create Goodwill (Dr side), post to capital a/c (using old profit sharing ratio)
4*. Write off goodwill (Cr side), post to capital a/c (using new profit sharing ratio)
5. Record amount received from new partner or paid to retired partner
6. c/d capital a.c
7. balance sheet
* Goodwill不一定会要write off, 请注意题目。
