Page 86 - 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 86 %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%u0629Partner (C)limited%u02c7His share of the loss%u02c7 His capital%u02c7= 540,000 x (4/9 )= 240,000%u02c7 160,000%u02c7His share will be the least only his capital ( 160,000) and the remainder of the loss will be allocated to other partners (A&B) according to their rations 2:3=5 The remainder = 540,000 %u2013 160,000 = 380,000A share = 380,000 x (2/5 )= 152,000%u02c7 B share = 380,000 x (3/5 )= 228,000%u02c7The Liquidation Table (Statement).Title Assets Liabilities CapitalCash Non-Cash preferred ordinary A 2 B 3 C 4Balances 45,000 800,000 24,000 151,000 265,000 245,000 160,0001. Selling Non-Cash 260,000 (800,000) (152,000) (228,000) (160,000)Balances 305,000 0 24,000 151,000 113,000 17,000 02. Paying Liquid. Exp. (75,000) (30,000) (45,000)Balances 230,000 0 24,000 151,000 83,000 (28,000) 03. Paying Preferred (24,000) (24,000)Balances 206,000 0 0 151,000 83,000 (28,000) 04. Paying Ordinary (151,000) (151,000)Balances 55,000 0 0 0 83,000 (28,000) 05. Taking Cash from Partners (B) solvent 28,000 28,000Balances 83,000 0 0 0 83,000 0 06. Paying Capital (83,000) (83,000)Balance 0 0 0 0 0 0 0(1): Sale of Non- Cash Assets with Loss: cash (+) with the price 260,000 & the Non- Cash (-) with B.v. 800,000 &the difference 540,000 (-) Capital as prepared(2)Paying Liquidation Expenses cash (-) 75,000 & (-) Capital as a lossFrom partners ( A&B) only by Ratios (2:3) as partner (C) the limited balance is zeroA share = 75,000 x (2/5 )= 30,000%u02c7 B share = 75,000 x (3/5 )= 45,000%u02c7(5) Taking Cash from Partners (B) solvent cash (-) 28,000 & (+) Capital B 84