Allocation of Income/Loss | Partnership Accounting (Pt 2 of 5) | Advanced Accounting | CPA Exam FAR

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  • เผยแพร่เมื่อ 28 พ.ย. 2024

ความคิดเห็น • 9

  • @mauna2004
    @mauna2004 ปีที่แล้ว +1

    You’re awesome! Thank you for posting these videos. Very insightful, and actually enjoyable to watch 🎉

    • @AccountingLectures
      @AccountingLectures  ปีที่แล้ว

      Glad you like them! Thank you and please visit the website for more farhatlectures.com/

  • @dawnmendes3765
    @dawnmendes3765 9 หลายเดือนก่อน +1

    Wow! Thanks for that bonus formula - the textbook was extremely confusing!

    • @AccountingLectures
      @AccountingLectures  8 หลายเดือนก่อน

      Thank you and please visit the website for more farhatlectures.com/ Start your free trial!

  • @marksibert305
    @marksibert305 4 ปีที่แล้ว +1

    Hi. When you say "allocate the salaries" it appears that you're saying to give salaries at the end of the year. I don't think you mean that, since often salaries are given throughout the year.
    So do you mean subtract the salaries already distributed?
    if so, are those salaries part of the operating expense, or similar subtraction?
    and can the salaries of the owners (partners) expense be part of the terms of the joint venture/partnership agreement' compensation package?

  • @mpendulonyamade1695
    @mpendulonyamade1695 4 ปีที่แล้ว

    Sewula and Afrika are in a partnership trading as SewulaAfrika Beverages with a capital
    contribution of R80 000 and R95 000 respectively. The financial year end of the partnership is
    31 December.
    In terms of the partnership agreement Sewula and Afrika are each entitled to R14 000 salary
    per month. Afrika is also entitled to a commission calculated at 6% of total sales of the first nine
    months. Interest is calculated at 9% and 5% on the partner’s capital and drawings accounts
    respectively. During the year the partnership recorded interest on drawings to the amount of
    R3 210 and R5 460 for Sewula and Afrika respectively.
    During the year the following amounts were withdrawn by the partners as salaries:
    • Sewula R77 300
    • Afrika R103 000
    Current account balance as at 1 January 2019 amounted to R62 000 (Dr) for Sewula and
    R51 000 (Cr) for Afrika. The total comprehensive income for the year amounted to R945 000.
    Annual sales of SewulaAfrika Beverages amounted to R1 547 600 after a 65% increase in the
    last four months of the year.
    QUESTION 3
    Which one of the following alternatives represents the correct amount available as partner’s
    share of total comprehensive income for the year ended 31 December 2019?
    1. R609 000
    2. R531 876
    3. R523 206
    4. R540 546
    Please assist prof

  • @ajh22895
    @ajh22895 2 ปีที่แล้ว +2

    Bonus is after bonus? That is some weird question wording.

    • @AccountingLectures
      @AccountingLectures  2 ปีที่แล้ว

      This is an allocation process. For more, visit my website at: www.farhatlectures.com

    • @vkrgfan
      @vkrgfan ปีที่แล้ว

      Yeah, I also got confused and why we need to use algebra, sounds more complicated than it should be.