Page 38 - 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 38 %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%u06294- Recording the distribution of the net profita) Closing Income Summary in P & L Distribution Account:Income Summary 100,000P & L Distribution 100,000b) Distribute Indirect factors (in thousands):Interest on capital Salaries Bonus1- RecordP & L Distribution 50Interest on capital 50P & L Distribution 50Salaries 50P & L Distribution 50Bonus 502- CloseInterest on capital 50Current Account (A) 20Current Account (B) 30Salaries 20Current Account (A) 12Current Account (B) 8Bonus 10Current Account (A) 10c) Distribute direct factor:P & L Distribution 20,000Current Account (A) 4,000Current Account (B) 16,000During the distribution process, accountants might face some problems. So, let%u2019s see/learn what these problems are and how to deal with them:1- The basis for calculating interest on capital.2- The problem of the non-annual salary.3- The basis for calculating Bonus.4- The problem in which the remainder is a loss.5- The problem of Loss allocation.36