Theory And Practice of Accounts Applied Economics And Organization Lecture I
Theory And Practice of Accounts Applied Economics And Organization Lecture I
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In our eReader you can find the full English version of the book. Read Theory And Practice of Accounts Applied Economics And Organization Lecture I Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Theory And Practice of Accounts Applied Economics And Organization Lecture I
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It should not be loaded with expenses incurred in building up the business, and should not be manipulated to produce a favorable result in the Profit & Loss Account.
Interest on Capital.
Interest is frequently allowed, under the partnership agreement, upon the capital contributed by the partners, and is a charge against the Profit & Loss Account before the net results are carried to the part- ners' accounts.
If the concern has sustained a net loss, instead of making a net profit, the interest c...harges are nevertheless made to the Profit & Loss Account, and the partners' accounts credited with the respective amounts of interest. This, of course, increases the amount to be carried to the partners' accounts as a charge, but the result will, perhaps, be divided equally, or at least upon a basis different from that of capital contributed, which necessitates carrying out the procedure indicated. It is really a matter of adjust- ment between the partners, usually to reduce to an equitable basis unequal contributions of capital.
What to read after Theory And Practice of Accounts Applied Economics And Organization Lecture I?
You can find similar books in the "Read Also" column, or choose other free books by Homer St Clair Pace to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
It should not be loaded with expenses incurred in building up the business, and should not be manipulated to produce a favorable result in the Profit & Loss Account.
Interest on Capital.
Interest is frequently allowed, under the partnership agreement, upon the capital contributed by the partners, and is a charge against the Profit & Loss Account before the net results are carried to the part- ners' accounts.
If the concern has sustained a net loss, instead of making a net profit, the interest c...harges are nevertheless made to the Profit & Loss Account, and the partners' accounts credited with the respective amounts of interest. This, of course, increases the amount to be carried to the partners' accounts as a charge, but the result will, perhaps, be divided equally, or at least upon a basis different from that of capital contributed, which necessitates carrying out the procedure indicated. It is really a matter of adjust- ment between the partners, usually to reduce to an equitable basis unequal contributions of capital.
What to read after Theory And Practice of Accounts Applied Economics And Organization Lecture I?
You can find similar books in the "Read Also" column, or choose other free books by Homer St Clair Pace to read onlineMoreLess
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