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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-of-partnership-firm-retirement-death-of-partner/
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课程名称：合伙企业会计 - 合伙人退休与死亡 课程概述： 本课程专注于合伙企业会计，涵盖了损益表、资产负债表以及合伙人资本账户的编制。合伙企业利润和亏損根据合伙协议中预设的比例在所有合伙人之间分配。 合伙人可能因多种原因退休，例如与现有合伙人发生争执、独立创业、健康状况不佳、缺乏兴趣或年龄因素等。合伙人退休后，合伙企业将由剩余合伙人继续经营。 合伙人退休时，剩余合伙人会根据其利润分享比例获得相应的 keuntungan。例如，若三位合伙人原利润分享比例为3:2:1，第三位合伙人退休后，剩余合伙人的利润分享比例将变为3:2。这意味着第一位合伙人原先的利润分享份额为3/6，退休后将变为3/5，从而获得 keuntungan。第二位合伙人也是如此，原利润分享份额为2/6，退休后将变为2/5，同样获得 keuntungan。 合伙人退休后，剩余合伙人需要筹集资金支付退休合伙人的各项债权。此时，企业会重新评估资产和负债的价值，计算商誉，并核算重新评估损益。重新评估损益将按照现有的利润分享比例在所有合伙人（包括退休合伙人）之间分配，然后转入各自的资本账户，最终结清退休合伙人的余额。退休合伙人的商誉将根据盈余比例分摊给继续经营的合伙人。 此外，本课程还包括合伙人死亡时的会计处理。以上所有概念均在本系列课程中进行讲解。
Partnership accounting deals with preparation of profit and loss account, balance sheet, capital account of the partnership firm.Profits and losses of partnership firm are shared between all the partners as per predetermined rates mentioned in partnership deed.There may be retirement of a partner due to multiple reasons. These reason may be dispute with existing partners, starting of new venture independent by retiring partner, due to ill health, due to lack of interest, due to age factor etc.Once partner got retired partnership firm continues with existing partners. Whenever partner retires continuing partners make gain in term of their profit sharing ratio.Example: if old ratio of three partners is 3:2:1 and if third partner retires existing partner's ratio will be 3:2. Thus earlier, first partner used to get 3/6th share of the profit which now he will get 3/5th share and will thus gain as denominator is less. Same will happen to 2nd partner as well. As earlier ratio was 2/6 and new ratio after retirement will be 2/5.Once partner got retired remaining partners arrange for amount to be paid to discharge the claims of retiring partner. Assets and liabilities are revalued, value of goodwill is calculated, Revaluation profit and loss is then calculated and transferred to all existing partners including retiring partner in their existing profit sharing ratio. This amount is then transferred to partner capital account and at the end their balances are settled.Goodwill of retiring partner is transferred to continuing partners in their gain ratio.This lecture also includes accounting related to partnership firm when partner is died.All these concepts are learnt in this series.
