Page 45 - 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 45 %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%u0629b) Distribute Indirect factors (in thousands):Interest on capital Salaries Bonus1- RecordP & L Distribution 30Interest on capital 30P & L Distribution 20Salaries 20P & L Distribution 3Bonus 32- CloseInterest on capital 30Current Account (A) 10Current Account (B) 10Current Account (C) 10Salaries 20Current Account (A) 20Bonus 3Current Account (C) 3c) Distribute direct factor:Current Account (A) 8,000Current Account (B) 6,000Current Account (C) 6,000P & L Distribution 20,000Here, no bonuses will be calculated, and the rest of the steps will be the same without any modifications, as will be shown in the following example:Example (6)A & B started their business on 1/1/2019 with capital balances of $30,000 & $45,000 respectively. By the end of the year, the company realized Net Loss of $2,000. and the agreement between the partners stated the following: 1- To allow an Interest of 8% on the capital balances.2- To allow a semiannual salary of $6,000 to Partner %u201cA%u201d and a quarterly salary of $5,000 to Partner %u201cB%u201d.3- To allow a bonus of 10% from profit after deducting bonus for partner %u201cA%u201d.4- To allocate Profit or Loss at a ratio of 3 : 2 respectively.Required: Distribute the net loss according to the agreement.1- Distributable income = (-) 2,0002- Prepare distribution factors:1) Interest on capital 2) SalariesA = 30,000 %u00d7 8% = 2,400B = 45,000 %u00d7 8% = 3,6006,000A = 6,000 %u00d7 2 = 12,000B = 5,000 %u00d7 4 = 20,00032,0003) Bonus (C) 4) RemainderIt will not be calculated because the result is loss = - 2,000 - 6,000 - 32,000 = (-) 40,000A = - 40,000 %u00d73 = - 24,000 5B = - 40,000 %u00d72 = - 16,000 5- 40,000435- Loss allocation