Page 8 - 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 8 %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%u0629%u01e6Any partner may pay his share by presenting Assets (or Assets & Liabilities) to the partnership. These Assets could take one of the following forms:Individual Assets A sole enterpriseassets F.V/B.Vcash xx%u2026 capital sharecash xxIn this case; we should follow the following steps:1. Record the Assets received in the Dr. side.2. Record the Capital of the partner by his Share in the Cr. side.3. If there is a difference between the Value of the Assets & his Share in capital, It should be settled by Cash whether in Dr. Side or Cr. Side.How much?%u01e3Use the fair market value, but if it%u2019s not given, use the book value.Accounts Receivable (AR) Notes Receivable (NR)Accounts Receivable should be recorded by its Face Value (Nominal Value), and the difference between Face Value & Market Value should be recorded as AFDA (Allowance For Doubtful Accounts). However, if the Market Value is not given, we should use the Old AFDA. Notes Receivable should be treated exactly as Accounts Receivable but instead of using AFDA we use another account called Allowance For Discounting Note (AFDN).First: individual assetsORFair Value / Book ValueExcepted from this rule6