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1、wiL10874_ch12_478-505.inddPage4788/4/107:02:27PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefiles12AccountingforPartnershipsALookBackALookatThisChapterALookAheadChapter11focusedonhowcurrentliabili-ThischapterexplainsthepartnershipChapter13extendsourdiscussiontoti
2、esareidentified,computed,recorded,formoforganization.Importantpartner-thecorporateformoforganization.Weandreported.Attentionwasdirectedatshipcharacteristicsaredescribedalongdescribetheaccountingandreportingnotes,payroll,salestaxes,warranties,withtheaccountingconceptsandforstockissuances,div
3、idends,andemployeebenefits,andcontingencies.proceduresforitsmostfundamentalotherequitytransactions.transactions.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1IdentifycharacteristicsofpartnershipsA1ComputepartnerreturnonequityP1Prepareentriesforpartnershipandsimilarorganizations.(p.48
4、0)anduseittoevaluatepartnershipformation.(p.483)performance.(p.492)P2Allocateandrecordincomeandlossamongpartners.(p.483)P3Accountfortheadmissionandwithdrawalofpartners.(p.486)P4PrepareentriesforpartnershipLP12liquidation.(p.490)wiL10874_ch12_478-505.inddPage4798/4/107:02:30PMuser-f500/Volum
5、es/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesDecisionInsightLet’sDoEco-Lunch“Wearemakingadifference”—CHANCECLAXTONANDLYNNJULIANPHOENIX—Believeitornot,nearly20,000poundsoftrashisformation,partnershipagreements,andfinancialreportstostaygeneratedannuallyfromthetypicalelementar
6、yschool.“Whenafloat.Theyrefertothepartners’returnonequityandestablish-weresearchedit,”explainsChanceClaxton,“Wediscoveredingtheproperorganizationalformaskeyinputstopartnershipthat67poundsoflunchtimetrashiscreatedbyeachschoolagestrategiesanddecisions.childeachschoolyear.”Armedwiththatevidenc
7、e,andasmoth-Successiscausingtheirpartnershiptoevolve,butthepart-ersofyoungchildren,Chance,alongwithpartnerLynnJulian,nersadheretoaneco-focusedmentality.“Thebestpartofbe-feltanurgentneedtorespond.TheresultisKidsKonserveinga‘mompreneur’isthatIamdoingsometh
