2178917
Beschreibung
Karteikarten von claire.harrison, aktualisiert more than 1 year ago
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Erstellt von claire.harrison
vor fast 10 Jahre
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| Frage | Antworten |
| Goodwill | Non-Current Asset Extra Value of the Business on top of Assets (Reputation) |
| Goodwill (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 |
| Goodwill (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 ) |
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