Page 14 - Demo

%u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 14 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629If a partner provided his own business (a sole enterprise) as a contribution to his share of capital in the partnership, the assets and liabilities provided should be transferred to the new partnership and recorded by their Market Value (or Book Value if the Market Value is unknown) except AR & NR which were recorded by their face value and prepare AFDA or AFDN by the difference.So, when you have a balance sheet that reflects a sole enterprise as a share for one of the partners, kindly follow the steps belo1-O.E factorsCapital, retained earning & reserves.Because he will own new factors in the new company.Non-Real Assetsprepaid advertisingbecause it doesn%u2019t have any benefitsfor the new company.Untransferred assets or liabilitiesAny Assets or Liabilities mentioned in the agreement will not be transferred2-1- received assets 2- recievables 3- Allowances 4- received liabilitiesin the Dr. side by its Market Value (or netbook value if the market value is not given).in the Dr. side by its face Value.in the Cr. Side by the difference (or by the old balance if the market value is not given).in the Cr. side by its Market Value.3-Sum the Dr. side, then sum the Cr. side, then calulate the difference between them which will be:CashIf there was cash agreement.whether in Dr. Side or Cr. Side.GoodwillIf there was not cash agreement and the complementary appear in Dr. SideRevaluation ReserveIf there was no cash agreement and the complementary appear in Cr. Side12Share by Proprietorship In this case please cross out any cash appears in the balance sheet.