rorecu On

drunership

Fundamentals
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Dat . .. .

Centents
PARTICUL ARS No
1-2
nthodun
3
|Thuoay dlaut Quustim
uhm and lalulumm 4-8
Comcluus
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Introduction
PARTNERSHIP DEED

Le faknnthipu ta ulome m amumnls

i uuLntia thal tless mut hee Lme lams
and cmodhuan AghduAe by alL e Aastnus
uch im_amd Landilm may u eilu A
asal
al

nittm as laut ds e t maki

Cironpuls te hame a_witln agmin
Heuauu,w Ades te amsid all mik umduularding
amd drupudes , it u_aluay t besl csuse To " |
hame a wwhitm_agmumi
duly ugpaiod amd
huiutiud umdu del:de: us a uwittm

calld lasttaslais ed 'u also tald

'Mieles fa laskrussnip'
IMFDRTANCE DF PARTNERSHIP DEEDi-

nsulalu ut nighlá ,duliis and iaiitiu

LAh Aain
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t hlps ta ausid any Lwndndandumas

aanat sastue because all tnetns md
Cendilian ha lun id daurn upou hamd

M y_diupule aman s he rotnus ma4 he

uttldtat taily nt jartnerimp deud.

moy aiddidy

we, t u aluau he heul cousse te ham a

utinhastmnisdd dauly igposd by ala
t rastnius amd uitond masA an t
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Date.........

Theory About The

Questlon
FLUCTUATIN CAPITAL ALCOUNTS

whim tae capilalu nerd met be hixed, e

balaman _caulal accoumk mjo m coamgung
SehonalL CununlL Accemls as maintaumad,
hut all the muu_ulalmg te daasnumAs
iniane w aidals, nlacc _daaudmgs laa
Lalany eAastnn, drar _ e t i t _
AAL nLMded_m tlhe laial aersumt
t ht alsuneu _taAmnalun, U e
GALlLAccsmi haud be phapaudhy n

mllmed
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eluestionn And
Solut ion
A nd AAAauinus Unaimasaeili amd lases im

t e hais p 21witn aiSTals 10,00, 000

and I5,D0,DDDhupalinely m 1t April,20
Each panlnis u wtiCua 2J_p:4 inlinut
P bu_0anilal B 'u_mlulud e a alany
Z3500 m Legellhs_unt a Cmminian I07,
Nec o t ntimassn m afle diduebimg Iinlhsc
en alads amnd tadasy and aA chansng
v e a
s_Commuin he pkajilh
mdud 31 MAnsh,2020 u lo aleulalim
inleses n ajilal buka4uA hanging
tadany9 B amsumlis to 50, 000
dndM Asfl, Aas jaumal
mlhusasne pruasL laluis lajilattrrounl.
nw efilal an pueaatng
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Solution PROFITSAND LosS APPROPRIATION AL

teyeas mded 31st Marche,2020

PARTICDLARS PARTICDLARS

To B alam- 12000
To inla inajialk bena pasd hefae
A 30poo bsalas4)
L20,000450,oDo+Z42,0DOD,92,D00
lo LanmmAsAMm 0)_ 30,000
lo Paue Kamsed
A apiasn
200 000

L42,000 H42,0020

Nofe
alulatan laslnmss lenamaisunen
Poi Z450.co0 nlisa mapidnL Ei20,000=jo,cop
Bs CeAAuim la charziong such termnnshsien)
3,30,000 x10 - Z30,00Do
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IN THE Books DF A And B

JoURNAL

Date PARTICDLARS

2020
Manch Pue and Lou Ac Dr4,42,C00
4,2,00o

Amd heu Apaefaialie ML)

Dr 2poo
42,000D

Bicala ndiliA ta Bs

42, 000
To Bssalasay 42, 000

Prei
20000
To A's apilhl AL &0,000

40,000
2 matibl ellonud.TelaslnusL
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Date PARTICULARS Dr() Cr

nd Los Apnapaiatn MC 20,ooD

To Inbl on apilal |L20, 000

L2ndlm Capitat hanstemud

to Pmetu and ka

mmnassun te B 30,00D
30, 000
LB's Cmawuisim_oudilid Te ku
apita M)

fuet md kass AAAaepaialm 30,D00

30,00D
lo Coonmsskin To A
L6s Cammiseim mtesnd e
and hos ApAnafiatuitH

|netit aAmd. kou Aprualsmt 0o,00b

To As aAial Me 2,00, D0o
,00, 000
Diuuuhlepotit <3.Do,000
Cuditia te Aaskmus aaidal MC
2:1_
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CAPITAL ALoUNTT

DaTe PARTICULAR A B Date PARILULAR A

2020 2019
31Joo balamer cla |/22,c017,12,000 4pil1Ay balaome blallo,oo,DDo5,00,0oo
2020
Mardha B Balary 92,DA
Hardh ilblm
8D, c00 40,00D
Hedhi BLamision 30,DOO

s AAnpruale
Mane
2p0,000,Do Do

2o.o00 I1,12,000| liz,an.000 7/2.o00

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Gonclusion
aatmauip u a slalum muinnl liu asmd
au m Aidu to mainlaim uis buslC, it
d meusAa a astamls be mamlaunnd m
hanlC , atcukale asnd L4ulasle mananen
fanlausap accunh dssud prusuml a buuamd
tai tne hastuop buines: i
AAnAAL ludy TLe
dimmtm _hastnernp asqm m e
fastmtslhsp At and t usunas pAauisseu

HAastnuasdap accsuns