Jul
6
2018

Partnership Accounting – Robert Steele

Name Product: Partnership Accounting – Robert Steele
Download Size: 7.3 GB
COST: $21.83= Yours Free
Author: Robert (Bob) Steele
Sale Page: _https://www.amazon.com/Accounting-Instruction-Objectives-Transactions-Statements/dp/B07DGJL8JF

What Will I Learn?
Process for setting up a partnership
The allocation of net income to partners
The recording of partner withdrawals
Recording the partnership closing process


Journal entries related to a partner leaving the partnership
Journal entries related to adding a new partner to the partnership
The liquidation process for a partnership
A comprehensive problem on the accounting cycle
Key terms definitions and explanations related to partnerships
Requirements
We should have a basic understanding of financial accounting and debits and credits
Description
Partnership accounting will cover accounting topics related to a partnership form of business entity.

This partnership course will focus on the accounting issues that are different in a partnership as compared to other types of entities like a sole proprietorship or corporations. As we focus on the differences, we always want to keep in mind the similarities in accounting for different business entities. Most of what we have learned about the double entry accounting system and day to day accounting transactions in prior courses will remain the same. We are concentrating on the areas that will different because the differences are where the new information lies.

We will start by defining what a partnership is and comparing the characteristics of a partnership with other business entities. Understanding one business entity and its components are often best learned by contrasting them with the attributes of others, always considering the relative pros and cons, thinking of situations and circumstances that would benefit one form of business entity over another.

The course will discuss the process for setting up a new partnership, typically starting with the partners contributing capital to the partnership, requiring us to record the contribution and the capital accounts.

We will discuss the allocation of net income to the partners, one of the primary differences between a partnership type of entity and other types of entities. There is a lot of flexibility for net income allocation in a partnership, and this is one of its primary benefits.

The course will cover the recording of partnership draws, how to record them, as well as the closing process for a partnership. The steps of the closing process will be much the same as those for any business entity except for the allocation of net income to the partners.

We will consider the situation where a partner leaves a partnership or where a new partner is added. The transactions related to a partner leaving or being added is unique to a partnership entity.

The course will cover a partnership liquidation process or closing process. The liquidation process is a very useful exercise for any entity because it allows us to do take apart a business. We have discussed the process of putting new busses together in prior courses, but to fully understand how something works we must also take it apart. The liquidation process is particularly important for a partnership entity because it emphasizes the capital accounts and the process necessary to reduce the likelihood of problems during the process.

We also include a comprehensive problem designed to take a step back and consider all the similarities between business entities so that we can put the differences we have studied in this course into perspective. The comprehensive problem will cover the entire accounting cycle from entering journal entries and posting to the general ledger, to recording adjusting entries and creating the financial statements, to the closing process.

The course also includes definition and key accounting terms related to partnerships.

In addition to the instructional videos, this course will include downloadable

• Downloadable PDF Files

• Excel Practice Files

• Multiple Choice Practice Questions

• Short Calculation Practice Questions

• Discussion Questions

The PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.

Excel practice files will be preformatted so that we can focus on the adjusting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.

Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple choice questions and discussing how to approach these questions.

Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.

Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.

Who will we be learning from?

You will be learning from somebody who has technical experience in accounting concepts and in accounting software like QuickBooks, as well as experience teaching and putting together curriculum.

You will be learning from somebody who is a:

• CPA – Certified Public Accountant

• CGMA – Chartered Global Management Accountant

• Master of Science in Taxation

• CPS – Certifies Post-Secondary Instructor

• Curriculum Development Export

As a practicing CPA the instructor has worked with many technical accounting issues and helped work through them and discuss them with clients of all levels.

As a CPS and professor, the instructor has taught many accounting classes and worked with many students in the fields of accounting, business, and business applications.

The instructor also has a lot of experience designing courses and learning how students learn best and how to help students achieve their objectives. Experience designing technical courses has also benefit in being able to design a course in a logical fashion and deal with problems related to technical topics and the use of software like QuickBooks Pro.

Content Includes:

• Process for setting up a partnership

• The allocation of net income to partners

• The recording of partner withdrawals

• Recording the partnership closing process

• Journal entries related to a partner leaving the partnership

• Journal entries related to adding a new partner to the partnership

• The liquidation process for a partnership

• A comprehensive problem on the accounting cycle

• Key terms definitions and explanations related to partnerships

Who is the target audience?
Accounting students
Business owner
Anyone who whats to learn accounting



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