- published: 30 Dec 2014
- views: 2154
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Interest on Partner's Loan account is a charge against profits and is to be given to the partner providing loan to the partnership firm irrespective of profit earned by the firm. In the absence of partnership deed the interest rate shall be 6% pa.
Partnership liquidation (termination) distribution of assets using the right of offset to change the ranking of partnership liabilities, using the right of offset for loans made by partners to the partnership (loan with credit balance) must be offset against partners capital account (deficit capital debit balance), the loan is treated as partners capital during the liquidation, therefor the loan is not paid back to the partner before the partners capital, without the "right of offset" it would be possible to distribute assets (or pay a partner) in payment for the loan balance while at the same time the partner had a deficit (debit) capital account, partnership would have to recover assets paid to a partner (for loan) to pay down partners capital deficit, example (beginning asset balance -...
C'mon over to http://www.marieforleo.com/2013/01/business-partnership/ where the main discussion happens after the episode! A business partnership with your best friend might seem like a good idea at first, but most people jump into business partnerships with friends way too fast and end up regretting it. In this video you'll learn two red flags to watch out for if you're considering a business partnership with your friend. 1. Different Work Ethics. If you and your friend have different work ethics, a business partnership might not work. 2. Diluting Your Brand. If you're worried that a business partnership with your friend will dilute your brand, you might want to reconsider the business partnership. You'll be building the partnership's brand, not your own. What can you do to protect yo...
Tax basis and book basis using journal entries. Tables often used to show capital accounts, tax basis, book basis, inside basis, and outside basis. It is not to see how this can be journalized.
For the first time in INDIA, textbook in Economics, Accountancy & Business Studies with FREE Video Lectures by Eminent Authors/Subject Expert. To buy books visit www.goyal-books.com To view FREE Video Lectures visit www.goyalsOnline.com/commerce About the Book » Written strictly according to the latest syllabus prescribed by the CB.S.E., New Delhi. » Up-to-date study material provided by using the latest available data. » Elaborate explanation of the concepts. » Summary (Points to Remember) given at the end of each Chapter. » Numerical Problems from previous years' question papers incorporated and solved in the respective Chapters. » Methodology of solving typical numerical problems given wherever necessary. » Methodology of drawing typical diagrams given wherever necessary. » Comprehen...
Sameer Padamsey, mortgage broker with Invis - Lutz & Associates Mortgage Consultants, sits down with Global BC to talk about some of the risks involved with the BC Home Partnership Loan. For more information on this program, check out my blog which extensively covers the BC Home Partnership Loan, and helps you decide if it is really for you. http://bit.ly/2hZ8E00
The Blue Link Investment Group invested in the firm 'Bio Products Kenya' with support from the Dutch Good Growth Fund (DGGF) and a loan from the Rabobank. Joachim Westerveld of The Blue Link shows how the quality of dairy products in Kenya has substantially improved as a result of this partnership.
Ken Boyd is the owner of St. Louis Test Preparation (www.stltest.net). He provides tutoring in accounting and finance to both graduate and undergraduate students, as well as investment education. Ken is the author of Cost Accounting for Dummies, Accounting All-In-One for Dummies and The CPA Exam for Dummies (Available 2014). As a former CPA, Auditor, Tax Preparer and College Professor, Boyd brings a wealth of business experience to education.