Page 52 - 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 52 %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%u0629Bonus Method (Special case)If the retired partner receives cash from the co. more or less than his equity, and they agree not to record the revaluation of the assets or/and G.W. So, the difference is considered as Bonus from remaining partners to him (or from him to them).The change in your steps will be as follo1- Revaluate AssetsThere is no evaluation2- BonusHis G.W. = The amount paid to B - his capital If the result is+ (-)Bonus for the retired partner which will be deducted from other partners by their ratio:A%u2019s capital xC%u2019s capital xB%u2019s capital xBonus for the remaining partners which will be deducted from other partners by their ratio:B%u2019s capital xA%u2019s capital xC%u2019s capital x3- New capitalAccording to the bonus4- Withdrawal entryB%u2019s capital xxCash xxAP xxExample (5)A, B, & C partners in ABC company with capital balances $100,000, $200,000, & 300,000, respectively. They distribute profit & Loss by a ratio of 2 : 3 : 3, respectively. On 1/4/2020 partner B is retired and receive $150,000 in cash from the company & the company signed NB of $100,000 to him. Required: Record the withdrawal of partner B.1- Revaluate AssetsThere is no evaluation2- BonusBonus = 250,000 %u2013 200,000 = + 50,000 Bonus for partner B Deducting from A & C at their ratio (2 : 3)A%u2019s capital (50,000 x 2/5) 20,000C%u2019s capital (50,000 x 3/5) 30,000B%u2019s capital 50,0003- New capitalA B CBefore 100,000 200,0000 300,000(2) (20,000) 50,000 (30,000)After 80,000 250,000 270,0004- Withdrawal entryB%u2019s capital 250,000Cash 150,000AP 100,00050