Partnership Liquidation - Lump-sum Method (Part 1)
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- Опубликовано: 22 дек 2019
- Learn the accounting for partnership liquidation using lump-sum method.
Reference: Partnership and Corporation Accounting Made Easy by Mr. Win Ballada and Ms. Susan Ballada 2011 Issue- 15th Edition
#partnershipliquidation #filipinoaccountingtutorial
OMG THANK YOU SO MUCH !!! YOU ARE MY LIFE SAVER 😭
You're welcome Hannah. Mag aral nang mabuti. May mga videos pa dito about partnerships. Hoping those will help. 💛
Thank you so much. I learned a lot from you 💓
Masaya kaming makatulong 😉
Woww thank you po for your clear and great explanation💛
You're welcome, Kyla. Hope this video will you. Mag aral nang mabuti ❤️
MY LIFE SAVER.. I DONT SKIP ADS TO GIVE BACK IN RETURN, GOD BLESS YOU PO SIR!!!!!
Thank you, sweetsoul. it is a great help for me ♥️ Godbless you. Mag aral nang mabuti 🙂
Thank you for creating this video and teaching us this topic! It's a big help po, lalo na ngayong quarantine and may quiz kami mamaya nagccram na ko kasi wala kong nagets sa mga topics, but thanks to you naintindihan ko!! More uploads plsss!! Kudos to you!! God bless 😊
Goodluck sa quiz later JAWI! kaya mo yan!
Thank you so much for this video Sir.
You're welcome, John! Hope this video tutorial helps you! ♥️
Thank you,narerecall yung mga ping-aralan namin,akala ko mahihirpan akong matandaan but thanks naging mas madali saking matandaan yun.Di ko ini-skip yung mga ads kasi po napakalaking tulong ng mga videos nyo,thank you so much!
You're welcome jesame! Masaya kami makatulong 👍Malaking tulong sa amin ang hindi pagskip ng ads 💛 stay safe!
thankyouu poo,ang galing nyo po mag explain,super helpfu po🥺💯
You're welcome, Hannah 🙂 We're happy it is helpful ♥️
Sana dati ko pa to na-discover heheh. Thank you ✨
You're welcome, Erika 🙂 Marami pa kami videos na iuupload dito. Mag aral nang mabuti ❤️
Sir paano po pag may Loan Receivable sa partner A kunware, isasama po ba yun sa non-cash assets? or iinclude po sa table?
Sir what if the partnership is insolvent and there are 2 deficient partner and solvent, but according to their personal assets and liabilities, the return does not completely shoulder the deficient amount. What shall be the method for this sir?
Hi, sir. I'm a viewer of yours po last year pa. Gusto ko lang magtanong sana.. out of topic.. I failed my 1st sem. And now shifted to bsba para maka2nd sem. Is there any chance po na matanggap ako sa private school for accountancy course uli? Thank you. More power.
Sir, if may deficient partner po ba na solvent, pwede pa rin po ba s'ya mag-shoulder ng share sa possible loss from another deficient and insolvent partner?
Hi po, ask ko lang po paano pag 20,30,10% na ratio yun given?
What if po kung silent yung problem? Wala pong sinabing solvent or not solvent yung partners? Kasi po ang nangyare ganto po, may tatlong partners tapos po after deduction ng losses, lahat po sila naging capital deficit then after po ioffset yung loan po ng partnership dun sa dalawang partners, bale dalawa nalang po yung may capital deficit but yung balance po nung isang partner na hindi nag deficit ang capital, kulang pa rin sa pangabsurb nung dalawang partners na deficit and silent po ang problem. Wala pong sinabi kong solvent po sya
May effect po ba sa liquidation if may personal asset at personal liabilities ng partners?
Hi sir! Nakakatulong po talaga ang mga tutorial ninyo kaya gusto ko po sana na may Partnership Liquidation Installment naman kung okay lang po.
Very soon na ito.
@@FilipinoAccountingTutorial wala ako alam jan sa partnership liquidation installment na yn how it work kaya kinda interesting
Paano po ba pag may liquidation expenses
Thank you so much😢
What if po kung yung drawing is under in liabilities and it has a negative sign? Ano po ibig sabihin nun sir? Sana po masagot niyo😢
Thanks po
pano po pag may loan receivable ang isang partner mauuna ba ma liquidate ito keysa sa deficiency?
Thankyouuuuuu😭😭😭
If may A/R yung isang partner ano na po ang possibilities na maging title neto? Thank you sa sasagot 💖💖
Yung loan po kay marangan hindi na po babayaran?
what if po mas mababa yung cash kesa liabilities
Sir LCBA po ba kayo?
Thank uuuuu po
Bat po sila nag bayad ng loan? San yun galing?
Thank uuu po ❤️
You're welcome Janine 💛
Sir Thank you po!
You're welcome, Niña 🙂 Hope this video will help you 💜
Sir pano if the deficient partner was insolvent?😀
Helpful po ba talaga ang paggamit ng index cards when trying to understand and memorize yung mga medyo mahirap maintindihan sa Accounting? Di ko pa po natatry kasi feeling ko po parang di gagana sa akin. Thank you.
Welcome CM! 😉
About pag-gamit index card. Iba iba naman kasi ang way natin para sa understanding ng topic. Share ko lang, never ako gumamit ng index card as material nung ako ay nagrereview for board exam. Pero nakapasa naman ako sa CPA board.
Question lang po, pag may receivable from a partner, ano ang title?
ano po sagot HAHSHAHAHAHAHAHAA
Sir, bakit yung Marasigan, Loan dineduct kasabay sa payment to partners? Hindi ba sa Right of Offset dapat? Hoping for your reply
Hello Anne. Nagkaka right of offset lang kapag deficit si partner. Kung positive balances ang capital, no need for the right of offset. Hope it helps 🙂
Sir pano kung lahat ng partner is deficient at lahat sila ay insolvent?
There must be a partner na solvent.
Hi po sir paano po kung may furniture & fixtures, equipment??
iaalis ko din po ba kapag accounts receivable?? wala po kasing non-cash asset sa given balance sheet
😊❤
❤️🙂
What if sir may nka lagay na liquidation expenses? Pano po kaya ang solving neto? E less po ba sa cash? Hope masagot, thank you po.
Less sa cash if paid and allocated and less sa capital accounts ng bawat partner, rhonalyn 🙂
hello po, ask ko lang po sana if ano po ang mas practical? lump sum po ba or installment??
Sa reality po, mas practical po ang installment kasi cash can be distributed to partners once may available funds na. Sa lump sum po kasi, kailangan munang hintayin na marealize lahat ng noncash assets and maextinguish lahat ng liabilities. Once done, saka lang pwede mag distribute sa mga partners. 😅😅
Pano po kung limited partner?
Kapag limited partner, liable lang sya hangang sa amount na ininvest nya sa partnership. Hope it helps, eyes🙂
If may AR po isang partner ano po treatment don po ty
And payable to partner po ganon
Cash Priority Program din po sir.. Salamat
Soon Milbert.
Cash priority po 🙏🙏🙏
Pano po kung walang ratio??
50/50 or 1:1 po hatian pag dalawa lang partners
Sir pede pa turo po about liquidation, pero iba sya sa tinuro mo sa video na to
Sure, lami-on 🙂 maaari ko ba malaman kung ano yung liquidation na binabanggit mo?
Iba iba kasi ang meaning ng liquidation depende sa context 🙂
Ok sana sir kaso malabo po yung cam nyo kaya hndi ko mabasa
Thanks, darnel 🙂 Hope this video lesson will help you. Consider changing the youtube video setting to 720p para mas malinaw. Or you can zoom a specific part of the video kung nagamit ng mobile phone sa panood ♥️
Paano pag wala yung nca? Like yung table is kulang? Paano sya solve?
Same question
@@veejaylabaocunanan4792 e add mo nalang lahat ng liab, loan and capitals minus the cash is nca.
@@veejaylabaocunanan4792 example pag hindi given yung nca 1.120M+50K+80K+950K+600K+800K= 3.600M-200K= 3.4M (NCA)
Pano po pag may liquidation expense? Same lang po ba yun sa liquidation cost?
Hello Michaela, yes same lang sila. Hope it helps.
@@FilipinoAccountingTutorial thank you pooo
@@FilipinoAccountingTutorial hello po paano po pag may accounts receivable po na account and other non cash assets, combined po ba amounts ng accounts receivable sa cash? Or considered pa din po sa other non cash assets? Sana po masagot po hehe salamat po
Hello michaela. Basta lahat ng assets other than cash, sa "non-cash" assets.
So itong AR, kasama yan sa noncash assets.
@@FilipinoAccountingTutorial Maraming salamat pooo
Sir pag di po given yung NCA paano po yun?
@Veejay Labao Cunanan e add mo nalang lahat ng liab, loan and capitals minus the cash is nca.
@Veejay Labao Cunanan example pag hindi given yung nca 1.120M+50K+80K+950K+600K+800K= 3.600M-200K= 3.4M (NCA)
@@marcella5267 ang nakalagay lang po dito is yung total assets po tapos po total ng liabilities tapos po yung capitals ng mga partner
@@veejaylabaocunanan4792 paano daw po yung problem?
@@marcella5267 wede po ba magsend dito ng pic hehe