Chapter 16: Preparing Financial Statements — Partnerships

Partnership agreements (profit-sharing ratios, salaries, interest on capital/drawings); appropriation accounts; partners' capital and current accounts; admission, retirement and changes in profit-sharing ratio.

ICAB: 3. Preparing financial statements  |  ACCA FA: Section G (extended to partnership context)  |  ICAEW: Area 4: Preparing Financial Statements

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