|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-partnership-firm-admission-of-a-partner/
课程评论：没有评论
**课程名称：**合伙企业会计 - 合伙人接纳 **课程概述：** 本课程旨在讲解合伙企业中接纳新合伙人的会计处理。合伙企业是指两个或两个以上商人为了共同的生意，按照预先确定的利润或亏损分配比例而联合起来的商业组织。所有合伙关系条款均在《合伙协议》中明确规定。 **课程内容亮点：** * **合伙人接纳的背景与原因：** 探讨企业因接纳新合伙人而进行重组的原因，以及这可能为企业带来的多方面技能和发展机遇。 * **利润分享比例的调整：** 详细阐述新合伙人加入后，现有合伙人如何根据情况牺牲其既有的利润分享比例，以及如何确定新的利润分享比例。 * **新合伙人资本与商誉的处理：** 讲解新合伙人通常会引入的资本以及为合伙企业贡献的商誉的会计处理方法。 * **资产与负债的重新估值：** 深入学习新合伙人加入时，对现有资产和负债进行重新估值的具体会计处理。 * **财务报表的编制：** 教授如何编制合伙企业的最终财务报表，包括利润表、资产负债表和合伙人资本账户，并确保资产负债表始终保持平衡。 * **独特的记账凭证编制技巧：** 介绍与财务报表相关的记账凭证处理方法，并提供一套独特的记账凭证编制技巧。 通过本课程的学习，您将能够全面掌握合伙企业接纳新合伙人的各项会计处理，提升在合伙企业财务管理方面的专业能力。
Partnership Firm is any type of business under which two or more businessmen join together to start a business with predetermined profit or loss sharing ratio. All the terms of partnership are mentioned in partnership deed.Sometime partnership firm gets restructured due to admission of a partner. New Partner may be admitted to the partnership firm for the benefit of the business this is may be because of multiple skills that person is having so that existing business can flourish.Due to admission of a new partner existing partners need to sacrifice their existing profit sharing ratio and give that to new partner. Also due to admission of a partner new profit sharing ratio need to determine.Generally new partner introduces some capital and give amount towards goodwill original partners have bought to the partnership firm.When new partner is admitted some of the existing assets and liabilities need to revalue. We will learn its treatment in accounts in this series.Also we will learn how to prepare final accounts i.e. profit and loss account, balance sheet and partners capital account and how balance sheet of partnership firm always tallies.Journal entries related to final accounts with unique technique to create journal entries are also explained in this series.
