13. When there are four partners, excess capital
is to be computed
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It is true that when there are four partners, excess capital is to be computed.
A partnership capital account contains all of the trades occurring between the assistants and association firms like the fundamental responsibility of capital in the association, the premium of capital paid, drawings, the part of the benefit, and various changes and it is expected to stay aware of the genuine obligation and straightforwardness between the accessories and the firm.
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