Page 37 - 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 37 %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%u0629Example (1)AB Partnership realized Net Income of $90,000 and there is an interest on drawing of $10,000 and the agreement between the partners A & B is to allocate the profit and loss as follows: 1- A 10% Interest on Capital Balances, which are $200,000 to Partner %u201cA%u201d & $300,000 to Partner %u201cB%u201d.2- Salaries of $12,000 Annually to Partner %u201cA%u201d, & $8,000 Annually to Partner %u201cB%u201d.3- A 10% Bonus of Net Income to Partner %u201cA%u201d.4- The remainder is to be allocated at a ratio of 1 : 4 respectively.1- Distributable income = 90,000 + 10,000 = 100,0002- Prepare distribution factors:1) Interest on capital 2) SalariesA = 200,000 %u00d7 10% = 20,000B = 300,000 %u00d7 10% = 30,00050,000Annual salary for partner A 12,000Annual salary for partner B 8,00020,0003) Bonus 4) RemainderA = 200,000 %u00d710 = 20,000 100= 100,000 - 50,000 - 20,000 - 10,000 = 20,000A = 20,000 %u00d71 = 4,000 5B = 20,000 %u00d74 = 16,000 520,0003- Prepare Income Allocation scheduleDistribution Factors A B Total1- interest on capital 20,000 30,000 50,0002- Salaries 12,000 8,000 20,0003- Bonus 10,000 - 10,0004- Remainder to be divided (1 : 4) 4,000 16,000 20,000Total 46,000 44,000 100,000=35