Page 93 - 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 93 %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%u0629We assumed that all non-cash are sold together as whole, however in fact the non-cash assets are sold in batches (installments). So, the main problem in that case is how to distribute the available cash after selling of each batch.After paying the liabilities we prepared a (Safe Payment Schedule) after selling of each batch.the cash distribution takes place in an external table, in which we assume the worst assumptions:1. the remaining assets + cash to be set aside (contingency balance) as losses and allocated to the partners.2. any partner with negative capital is assumed to be insolvent and will be allocated to other partners.3. We will distribute the cash only to the partners with positive capital and the end of the Safe Payment Schedule. %u02c7Example (1)The following Balance Sheet of ABC Partnership is given as follows:Cash 45,000 salaries Payable (5 months) 24,000Non Cash Assets 800,000 account Payable 151,000Capital (A) 264,000Capital (B) 246,000Capital (C) 160,000If the partners agreed to liquidate the Company and they share P & L in ratio 3:2:1. If you know that the non-cash is sold as follows:month cost selling price Liquidation expensesJanuary 200,000 170,000 12,000February 240,000 150,000 18,000Marth The remaining 120,000 42,000Required: Prepare the Liquidation Table (Statement) for the period from January to march.91Installment Liquidation