Karteikarten
Goodwill
Karten in diesem Stapel (3)
- 1GoodwillNon-Current Asset
Extra Value of the Business on top of Assets
(Reputation) - 2Goodwill (Partner Joining)DR Goodwill
CR Capital Accounts (Shared on old ratio)
DR Bank
CR New Capital Account
CR Goodwill
DR Capital Accounts (Shared on new ratio)
Re-Balance Capital Account - 3Goodwill (Partner Leaving)Transfer Current Account to Capital (Double Entry dependant on balance of Current Account)
DR Goodwill
CR Capital (Shared on old ratio)
CR Goodwill
DR Capital (Shared on new ratio)
If Payment made to leaving partner
CR Bank
DR Capital
If Payment cannot be made, amount written off as a loan:
CR Loan
DR Capital
Balance off Capital Accounts (Leaving partners should be equal at both sides so written off )
Informationen
- Beschreibung
- Level 3 AAT AAT Level 3 (Sole Traders and Partnerships ) Karteikarten am Goodwill , erstellt von claire.harrison am 03/03/2015.
- Erstellt von
- claire.harrison
- Aufrufe
- 67
- Tags
- Bewertung