Page 36 - 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 36 %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%u0629a) Closing Income Summary in P & L Distribution Account:Net ProfitIncome Summary XXP & L Distribution XXNet LossP & L Distribution XXIncome Summary XXb) Distribute Indirect factors (interest on capital, salaries & bonus):1- RecordP & L Distribution XXThe factor XX2- CloseThe factor XXCurrent Account XXc) Distribute direct factor (The remainder):ProfitP & L Distribution XXCurrent Account XXLossCurrent Account XXP & L Distribution XX . 34current account for each partner which is used to record all increases & decreases in the equity of the partner during the period instead of changing the capital balance. Current Account Balance has NO Nature. It may have a Debit or a Credit Ending Balance. If it has a Credit Ending Balance, so it will appear in the Equity Side with a Positive Sign. But if it has a Debit Ending Balance, it will appear in the Equity Side with a Negative Signdirect factor (The remainderIncome SummaryP & L DistributionThe factorinterest, Salary, BonusCurrent AccountNet Profit recording closingIf loss the first and the last entry will be reversed