宽中 簿记与会计 补习班

hoong^^

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。

hoong^^

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

3. 算 dissolution的 profit & loss, 然后post 去capital a/c

4. 计算partners' capital的balance, 然后记录去bank a/c

5. Bank a/c 必须balance

pig_pig

3个人开得到一班吗??
高一文商的~

hoong^^

开得到啊
可以的话请直接联络我的电话或sms，谢谢。