Page 70 - 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 70 %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%u0629Is a table with the balances of the acc. equation (balance sheet) Assets Liabilities %u277a O.E%u2776 %u0085%u0083%u0095%u008a %u2777 %u0011%u0091%u0090%u0085%u0083%u0095%u008a %u2778Preferred %u2779Ordinary A%u2019s capital B capital %u2026%u01e3 after any step the tow sides must remain balanced1. It will start with the balances 2. selling the Non-Cash assets: the result may be Gain or Loss, that should be allocated between All Partners according to their Profit & Loss Ratio+ Cash(price) (-) Asset (book value) The difference Gain or LossAllocated to capital3. Paying Liquidation Expenses The cash will decreased & deducted from Partners capital as a LossCash (-) Loss Allocated to capital (-)4. Paying Preferred LiabilitiesLike Unpaid Salaries with maximum 6 months, Unpaid Rent with maximum 2 years, Secured Loan within the Selling Price of the related asset, governmental debits The cash & liabilities will be decreasedCash (-) Liabilities(-) 5. Paying Ordinary LiabilitiesThe company should pay Ordinary Liabilities after paying Preferred LiabilitiesThe cash & liabilities will be decreased6. Paying Capital to Partners all partners may have credit balances in their capital accounts (+). This situation is called no capital deficiency then we will Distribute remaining cash to partners on the basis of their capital balanceThe cash & capital will be decreasedCash (-) capital (-)%u2022 if one or more partners may have a debit balance in the capital account. This situation is called a capital deficiency. (negative he is a General Partner we will ask him to pay for his negative capital (capital deficiency) he could be (Solvent or Insolvent) as we will see.the Liquidation Table (Statement= +