Accountancy, asked by shubhavisahu, 10 months ago

what are the a
ccounts prepared by partnership firm​

Answers

Answered by Maharudra55555
0

Answer:

Accounts of a Partnership Firm:

Capital Accounts of Partners:

A partnership organisation maintains accounts of its transactions in the same manner as a Sole Trader ship. Since partnership has two or more partners, separate capital account for each partner has to be maintained. Usually every partner contributes something in cash or in kind to provide funds for the running of a business. The amount of contribution is mutually settled and need not necessarily be equal.

The sum of the contributions represents the capital of the firm. The partnership deed usually mentions the method of maintaining capital accounts of partners. There are two methods by which capital accounts are maintained i.e., Fixed Capital and Fluctuating Capital.

Fixed Capital:

When the partners agree to keep their capital at their original figures, year after year, they are said to have fixed capitals. They continue to appear at their original figures unless contribution is made by way of additional capital or refund is allowed of the surplus capital, if any. Under the fixed capital, separate CURRENT ACCOUNT of each partner is opened.

Answered by Anonymous
1

Answer:

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