% &%

CIupLer : DIvIsIon oI ProIIL

1
nLeresL, SuIurIes, und Bonus AIIowunces
O PurLners ure Muc, Bee und Sy
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
z
eL Income beIore uIIowunce P11o,ooo
O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% oI the
net proIit
#emuInder: z:1:
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
O Answer:

eL Income beIore uIIowunce P11o,ooo

O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter
interest und suluries bot beIore bonos
#emuInder: z:1:
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
O Answer:
q
eL Income beIore uIIowunce P11o,ooo
O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter
interest und suluries und bonos
#emuInder: z:1:
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
O Answer:

eL Income beIore uIIowunce P11o,ooo

O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter income
tux
#emuInder: z:1:
O ncome Tux #uLe: o
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
O Answer:
6
eL Income beIore uIIowunce P11o,ooo
O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter income
tux und bonos
#emuInder: z:1:
O ncome Tux #uLe: o
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy P1o,ooo
O Answer:
;
uLure und TreuLmenL oI WILIdruwuI
1. DruwIng LreuLed us ordInury druwIng
z. DruwIng ure LreuLed us suIurIes
O ProIILs Is dIvIded equuIIy:
O PurLners DruwIngs ure us IoIIows:
#IeI Pzo,ooo
Tony P1,ooo
Answer:

DIvIsIon oI !roIits (wJ ndusLrIuI PurLner)

q
O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter
interest und suluries und bonos
#emuInder: z:1:
O eL ncome Po,ooo
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy ndusLrIuI PurLner
DIvIsIon oI oss (wJ ndusLrIuI PurLner)
1o
O DIsLrIbuLIon:
on cupILuI
SuIurIes : Muc Pz,ooo; Bee P,ooo und Sy P,oo
Sy LIe munugIng purLner wIII be gIven bonos oI q% uIter
interest und suluries und bonos
#emuInder: z:1:
O eL oss P1o,ooo
O OrIgInuI nvesLmenL ure:
Muc Pzoo,ooo
Bee P1o,ooo
Sy ndusLrIuI PurLner
nLeresL on CupILuI Excess or DeIIcIency
O AcLuuI ConLrIbuLed CupILuI
O Agreed CupILuI
O Excess or (deIIcIency)
O MuILIpIy by nLeresL
O eL ProIIL beIore InLeresL
O Add: InLeresL on cupILuI deIIcIency
O ess: InLeresL on cupILuI excess
O DIvIsIbIe ProIIL note: to be distriboted uccording to ugreed cupitul rutio)
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CorrecLIon oI PrIor Yeur`s ProIIL
O eL ProIIL beIore udjusLmenL
Pzo,ooo
O AddJsubLrucL udjusLmenLs
u) Unrecorded revenue oI P,ooo
b) DeprecIuLIon Expense wus recorded us P1o,ooo LIe correcL umounL
Is P1,ooo
c) ExpIred porLIon oI Insurunce wus noL recognIzed, P1z,ooo.
O CompuLe udjusLed ProIIL
CorrecL proIIL Iess neL proIIL beIore udjusLmenLs = LoLuI
udjusLmenLs
O DIsLrIbuLe LIe (Increuse or decreuse Lo LIe purLners)
PurLner A und B dIsLrIbuLe PJ equuIIy
1z
SLuLemenL oI PurLner`s EquILy
name of Lhe arLnershlp
SLaLemenL of arLners LqulLy
erlod Lnded ____________
arLner A` arLner 8 1oLal
8eglnnlng CaplLal xxx xxx xxx
AddlLlonal lnvesLmenL xxx xxx xxx
ermanenL 8educLlon (xx) (xx) (xx)
8alances 8efore roflL
ulsLlbuLlon xxx xxx xxx
ulsLrlbuLlon of roflLs xxx xxx xxx
1oLal xxx xxx xxx
Less urawlng (xx) (xx) (xx)
Lndlng CaplLal xxx xxx xxx
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