Company Accounts.pdf

657.9
Walid Akasha/Walid Siyam/Michel Sweidan/Hassam Aldeen Alkhodash
Companies Accounting and Auditing
1997/10/1440
Applied Sciences/Companies Accounting
Amman – Dar Almasira for Publishing and Distribution
The index and classification were prepared by the National Library
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Index
‌جـ‌
Book Contents
متَيد
: Introduction to Partnership Companies
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1

Partnership Companies
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...............................
1

Types of Partnership Companies
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....................
2

Questions
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5

Part One
Partnership Companies
:Chapter One
Partnership and Limited Partnership Companies
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9


First Section: Partnership and Limited Partnership Companies
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9

Characteristics of Partnership and Limited Partnership Companies
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9

Registration of Partnership and Limited Partnership Companies
................................

11

Management of the Company and Responsibility of Partners
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11

Second Section: Financial Statements for Partnership Companies
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13

Case of Financial Statements for Capital Companies
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13

Case of Financial Statements for Personal Companies
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16

Case of Financial Statements for Capital and Personal Companies
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21

Case of Financial Statements for Companies with Different Partners
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...

22

Case of Financial Statements for Companies with Different Partners and Different Investments
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31

Questions and Exercises
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................................
..
31

Chapter Two: Distribution and Allocation of Profits and Losses
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...

73

First Section: Partners' Shares and Profits
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......

41

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Index
‌د‌
Second Section: Partners' Loans and Profits
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51


Partners' Salaries and Bonuses
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54


Third Section: Partners' Capital Interest
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56

Questions and Exercises
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74


Chapter Three: Financial Statements for Partnership Companies with Changes in Partners' Capital
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37


First Section: Change in Partners' Capital without New Partners
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84

Change in Profit and Loss Distribution
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84

Change in Capital
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94


Second Section: Change in Partners' Capital with New Partners
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118

Admission of a New Partner
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118

Admission of a New Partner with Different Investments
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123

Withdrawal (or Death) of a Partner
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131

Questions and Exercises
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145

Chapter Four: Dissolution and Merger
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................

151


First Section: Introduction to Dissolution and its Types
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151


Liquidator and Duties
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153

Priority of Dissolution................................
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153

Second Section: Financial Statements for Dissolution and its Procedures
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154

Types of Dissolution after the Decision of Dissolution
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.......

154

Types of Dissolution after its Procedures
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154

Dissolution Accounts
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155


Procedures for Dissolution
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................

156


Results of Dissolution
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159

Immediate Dissolution
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161

Gradual Dissolution
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177



Third Section: Merger of Partnership Companies
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211


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