*APP内容：
Net profit
Add: Int on drawings
A
B
Less: Int on capital
A
B
Partner's salary
A
B
Residual Profit
Share of Profit
A
B
3. 开 Current a/c
i. 先 b/d current a/c (注意dr, cr balance)
ii. 把 App 的 items 抄进 Current a/c
iii. 把 drawings 抄进 Current a/c
iv. 把题目要求的 items 抄进 Current a/c
v. 最后c/d current a/c
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。作者: hoong^^ 时间: 2009-5-13 01:11 AM
Partnership Dissolution
通常题目会要求你做
1. Dissolution / Realisation a/c
2. Partner's Capital a/c
3. Bank a/c
步骤：
1. 把balance sheet里的items抄进：
i. Dissolution a/c (all the assets & liabilities, 除了bank)
ii. Capital a/c (Capital, Current, Loan to/from partner)
iii. Bank a/c (b/d)
2. 变卖assets (卖成cash或partner take over), 偿还liabilities和expenses
