Page 62 - 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 62 %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%u0629In so the effect of this transaction on the Company will beThe assets of the company + The NEW partners%u2019 capital(+) %u27ad it should be Debited %u27ad it should be Creditedthe journal entry for admission:assets (M.V) + X X Capital (NEW Partner) + X Xbefore doing this entry (admission entry) don%u2019t forget to1- Revaluate Assets (if any).2- Total Capital after Admission = Old Partners' Capital + Revaluation Gain or Loss + New Partner Investment3- New Partner's Share in Capital = Total Capital after Admission x% of New Partner4- Determine if there is G.W. or bonus or not.= New Partner Investment %u2013 his share = The difference1- ZERO: There is no G.W or BONUS Then we will record the admission directly2- G.WIf they agree to record the G.WIf the result is+ (-)There is G.W. to old partnersWell o be calculated and recorded= the difference (calculated in a) x inverted ratio of new partnerand recorded separatelyG.W + x A%u2019s capital x B%u2019s capital xThen record the admission entrywith his investmentG.W. related to new partner only:Well be calculated= the difference (calculated in a) x inverted ratio of old partnersAnd recorded with the admission entryAssets + xG.W + xC%u2019s capital x3- BonusIf they agree not to record the G.WIf the result is+ (-)Bonus for the old partner which will be added to their capital by their ratio:Assets + x A%u2019s capital+ x B%u2019s capital + x C%u2019s capital+ xBonus for the new partner which will be deducted from old partners by their ratio:Assets + x A%u2019s capital - x B%u2019s capital - x C%u2019s capital+ x60Continue Admission Of New Partnersecond: The New Partner Invests Assets in the Company