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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-partnership-firm/
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**课程名称：合伙企业会计** **课程概述：** 本课程深入探讨合伙企业在商业世界中的运作方式。合伙企业由两个或更多人共同出资、合作经营，并预先约定利润分配比例。所有这些重要信息都会在合伙协议（Partnership Deed）中详细记录。 课程重点关注合伙企业在不同生命周期阶段的会计处理，包括： * **合伙人接纳（Admission of a Partner）：** 当新合伙人加入时，现有合伙人需要根据其利润分享比例进行“牺牲”。 * **合伙人退出/退休（Retirement of a Partner）：** 当现有合伙人退出时，剩余合伙人将从退出的合伙人那里获得利润份额的“收益”。 * **合伙人死亡（Death of a Partner）：** 合伙人的死亡与退出类似，其利润份额将转移给剩余的合伙人，为剩余合伙人带来收益。 * **合伙企业解散（Dissolution of a Partnership Firm）：** 在合伙企业解散时，首要任务是根据现有资金状况清偿所有债务。 在典型的合伙企业会计问题中，您将接触到资产负债表以及关于企业重组（如合伙人接纳、退出、死亡或解散）的额外信息。课程强调： * **资产负债表项目：** 资产负债表中的所有项目只需记录一次。 * **调整项目：** 资产负债表外的所有调整项目都需要记录两次，以确保资产负债表的平衡。 * **合伙人资本账户：** 这是准备过程中一个至关重要的账户，用于记录合伙人的期初余额、按旧比例分配的利润、以及处理商誉的调整等重要信息。 通过本课程的学习，您将全面掌握合伙企业会计的核心概念和实际操作。
Businesses can be formed through Partnership Firm. In Partnership firm 2 or more persons come together to start a business. They predetermine their profit sharing ratio. All these information is recorded through partnership deed.Sometimes Partnership firm gets restructured due to admission of a partner, retirement of a partner, death of a partner and dissolution of the partnership firm.When new partner is admitted into partnership firm existing partners need to sacrifice their profit ratio.When existing partner retires then continuing partner will gain as retiring partners profit sharing will be transferred to continuing partners.When there is death of a partner then continuing partner will gain as died partner profit sharing will be transferred to continuing partners.When there is dissolution of a partnership firm all liabilities need to be settled subject to availability of the cash.In typical partnership question you will be given balance sheet and information about restructuring of the partnership i.e. either admission or retirement or death of dissolution of the partnership firmAll items appearing in the balance sheet need to be recorded only once. All information provided outside balance sheet in the form of adjustment need to recorded Twice as same need to be done to tally the balance sheet.One of the important table that need to be prepared is partners capital account as important information like partners opening balances, profits in old ratio, goodwill adjustments etc. are recorded through this table.
