Ch 5 · Partnership Accounts

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5 concept points · 5 formulas · 4 exam-critical points.

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Concept

🗺️ Chart summary

Partnership Events
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       +-- Admission ----> Goodwill / Revaluation
       +-- Retirement ---> Settle dues, gaining ratio
       +-- Death --------> Up-to-date P&L share
       +-- Dissolution --> Realisation A/c

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