Page 97 - 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 97 %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%u0629Example (3)Given the following balances after selling part of the non-cash assets and paying all the liabilities steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C50,000 ??? 0 0 120,000 193,000 137,000The Profit and Loss ratio is 5:3:2 Required:show how to distribute the cash between partners and the capital balances after distributionPreparing balancesNoncash assets = (120,000 +193,000+120,000) %u2013 50,000 = 400,000Title CapitalA 5 B 3 C 2Balances 120,000 193,000 137,000Assumed losses (non-cash assets) 400,000 (200,000) (120,000) (80,000)Balances (80,000) 73,000 57,000Allocate Partner (A) loss to (B & C) by their ratio (3 : 2) 80,000 (48,000) (32,000)Safe Payments 0 25,000 25,000The Liquidation Table (Statement).Title Assets Liabilities CapitalCash Non-Cash preferred ordinary A 2 B 2 C 1Balances 50,000 400,000 0 0 120,000 193,000 137,000payment (50,000) (25,000) (25,000)Balances 0 400,000 0 0 120,000 168,000 112,00095