Partnership Dissolution - Purchase of Interest to Existing Partners
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- Опубликовано: 13 сен 2019
- Learn the accounting for partnership dissolution by admission of a new partner.
Reference: Volume 1 Advanced Accounting Principles and Procedural Applications 2017 Edition
by Mr. Pedro P. Guerrero and Mr. Jose F. Peralta
#PartnershipDissolution #PurchaseOfInterest
![Lecture 05: Partnership Dissolution. Admission of a partner. [Partnership Accounting]](http://i.ytimg.com/vi/ig4vZATmNfg/mqdefault.jpg)
![Lecture 05: Admission of a Partner. Partnership Dissolution. [Partnership Accounting]](/img/1.gif)
sir mabuhay ka . maraming salamat ❤️❤️❤️❤️❤️ napaka linaw mo mag turo 👏👏👏👏👏👏👏👏👏👏👏👏
Thank you so much sir! I'm currently a 1st year BSA student and nakapasa kami ng friends ko noong midterms dahil sa videos mo. Finals (deptals) is coming next week and here I am, still watching your videos. Sobrang helpful po ng channel niyo! More blessings to come.
Congrats sa inyo Yanna. That was a great start in your CPA journey. Ipagpatuloy nyo lang yan. Mag aral kayo nang mabuti 💛 Masaya kami makatulong. Goodluck sa finals. Marami pa videos dito and dadagdagan pa namin ito soon. Sana makatulong 💛
Keep uploading po pleaaase. Thank youu😁 eto lang ata yung nagpapaexcite sakin hahaha
Hi Jullienne! More videos soon!
Thank you so much po for this vid sir! Laking tulong po for Online Class
Thank you for uploading Boss
You're welcome, Lou 🙂 We're happy it helps ❤️ Mag aral nang mabuti 🙂
Thank you so much for your video, Sir! We are loaded with Majors this sem and its a hybrid learning so another adjustment, and reading books is time consuming, although I used it as my cross reference. However, right now with time constraints, your video have really helped me to catch up.
You're welcome, Fannie 🙂 im glad the video helped u to catch up 🙂 Goodluck on your major subjects, kaya mo 'yan ♥️ Mag aral nang mabuti 🙂
hello po sir! i just wanna say thank you so much because your videos really helps a lot specially sa mga bsa students na nagsstruggle ngayon sa online class like me. dahil sa set up ng new normal, sobrang nahihirapan po talaga ako (and yung iba kong kaklase na nanunuod rin po sainyo) sa ParCor and FAR and your channel helps a lot and mas nalilinawan ako through your videos! May God Bless you even more sir!!!!
Maraming salamat sa panonood ng mga accounting videos Jincel. Masaya kami makatulong. Sana lahat ng mga videos namin dito ay makatulong sa inyo in winning accounting challenges. Marami pa kami itatopic about accounting dito soon. Mag aral palagi nang mabuti 💛
Thank you Sir! it's of great help. Ang linaw ng explanation nyo po! Napa subscribe and like tuloy ako!
You're welcome, Carlene. We're glad it helped 🙂 and thanks din for the sub and like. Those are great help to us ❤️ Mag aral nang mabuti 🙂
Sir pano po pag payment made by a new partner is equal, more or less than to the amount of interest purchased
Thank you po. Super big help po ito lalo na sa tulad naming walang libro at sa sistema po ngayon. Thank you po talaga. Godbless po💛
Wow Salamat din sa panonood. Godbless sayo 💛
Thank you sir. Request po sana Home Office and Branch Accounting po sana. Thank youuu
Thank you po!!!
Thank you for another helpful video :)
welcome Jm!
Sir, What if yung asset na ininvest hindi specific, Condensed FS siya kaya Ang Nakasulat "Invested Net asset of 100K" anong account title gagamitin para sa Journal entry?
Net asset 100K
Capital account 100K
Ganto po ba?
So ibig sabihin po Sir, it doesn't matter kung ano yung amount or percentage na iaallocate ni L, M, and N, as long as yung total computation ng Excess to P/L na makukuha is yung right amount (in this case, 15k)?
thanks man, you deserve so much appreciation, subscribe na guise
Thanks too Sharewin. Hope this video will help ❤️
Thank you po sa tutorials! It is so helpful po!
You're welcome, Arlen. Happy it is helpful 🙂
Wow thank u so much for uploading this! U helped me alot. Hoping for home office and branch office to be uploaded 👍👍
Hi Juuri! Yes, Home office soon!
@@FilipinoAccountingTutorial still waiting
Sir, kung nadissolve po ung partnership kailangan po ba mabago din lahat ng papers sa SEC? Thanknyou po
Keep Uploading ang hirap ng accnting
this is very helpful thank you 😊
You're welcome Jennie!
Thank you po naka help po sakin mga vids niyo po lalo ngayong new normal mahirap po ma understand yung mga lessons pag limited lang yung time pag online class
You're welcome, Abela. We're happy na nakatulong. Marami pa mga partnership videos dito sa youtube channel namin. Baka sakaling makatulong din sau. Mag aral nang mabuti 🧡
Sir sana po may liquidation dn😣 anyway sobrang linaw po ng pagka discuss mo😊
Yes Jalia, more videos to come pa.
Hi po do you have any example of death of partners ? and incorporation of a partnership po??
Galing ng explanation!
Welcome. Masaya kming makatulong
Sir, wala po ba yung continuation nito?
Thankkkk you!!!!! I've been having nightmares because of our modules.. Ang hirapp kasi modular walang nagtuturo... .. thank you!!!!
You're welcome, Glydeline. Marami pang accounting videos. We hope makatulong ito as supplement sa modules. Mag aral nang mabuti ❤️
Sir how about po Incorporation of a Partnership?
Hi! Pwede pong magtanong pa regarding partnership dissolution? Since diba po may Asset reval method and bonus method, pano po malalaman if ano yung gagamitin if ever silent ang problem?
if I'm not mistaken, sa purchasing of interest, pag silent ang problem it means wala kang gagamitin neither of them unless stipulated by the partners or mentioned in the problem pero if it is investing, pag silent, Asset Revaluation. Did you get the correct answer na po ba? Am I right ba? haha
auto-subscribe!
You're welcome Jen. Hope this video will help you if you feel behind sa klase. Mag aral nang mabuti. Marami pa videos to be uploaded soon 💛
@@FilipinoAccountingTutorial ty pooo
san po kayo kumukuha ng author
Asset revaluation tutorial po please
Mas nahihirapan ako intindihin na yung topic
thank you
Welcome Hyena
Thank you po❤️
You're welcome, Rizeth 🧡
UC COA Block 1I😇
Accounting for corporations naman po pleaseeee since u are using book of ballada
Sure Lloyd! Naka line up na yan sa mga susunod ma topics.
Yes please... Mag eexam kami for that. Yet yung prof never nadiscuss ng konti so self study 😫
@@jillrose1300 Hello! Hopefully bago matapos ang November makapagtopic na ng corporation. Goodluck sa exam!
Thank you and God bless po sir. Ask ko lang po, 1 lang po ba talaga yung uploaded mo pong video for dissolution po? nabitin po ko eh 👉👈
You're welcome Christopher. Hope this video will help. Yes, ito pa lamang ang video namin about dissolution. Sorry if it seems bitin. Dadagdagan pa namin ito soon kapag medyo maluwag na ang schedule. Mag aral nang mabuti ❤️
no worries po, kahit naman po makahanap ibang vids, manood pa rin po ko sa'yo for additional info. thank u po ule :)
Hi po. Sana masagot po. Yung sa #2 po ba dinistribute yung 15k to old partners dahil new partner’s investment (50k) is greater than the capital credit sa kanya which is (35k)? So yung excess is mapupunta sa old partners. Correct po ba?
Hello. Actually walang investment in partnership na nangyari dahil transfer of capital lang naman from old partners to new partner ang nangyari. Yung 50K jan ay napunta na sa old partners, hindi sa partnership.
Yung 50K na binayad ni new partner ay personal transactions ng old partner and new partner. Yung transfer of capital lang lng ang irerecord. Hope it helps.
@@FilipinoAccountingTutorial Hello po. Ibig sabihin po ba na hindi kailangan irecord ang #2 since personal transactions yun?
@@DannyPhantasm789 Yes po, ang marerecord lang sa books of Partnership is yung nasa requirement 1.
Kinuha lang ni Sir yung gains or losses ng PARTNERS pero not recorded yun sa book.
kapag wala pong agreement Sir sa hatian po ng excess po, ibebased na lang po ba sa ratio po para more accurate and equitable?
Hello Christopher. Yes, if walang stated na agreement sa kung paano ang hatian ng cash from new partner para sa binili na interest sa partnership. You can use kung ano ang nasa video para sa equitable distribution. Personal na transaction na yan between partners. Hindi involved si partnership. Hope it helps ❤️
@@FilipinoAccountingTutorial ah okay po, noted po, na ang entry po ay only the transfer of capital and not the payment. God bless po Sir :)
Yes, transfer of capital lang. Mag aral nang mabuti Christopher 💛
@@FilipinoAccountingTutorial noted po, btw sir ask ko lang po sana ung new admitted partner po ba liable sa partnership's obligation before his/her admission? if oo po, ano po ibig sabihin ng but to the extent of his capital contribution po? hehe salamat po