Prepared by Coby Harmon University of California, Santa Barbara Westmont College

Aug 31, 2014

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Prepared by Coby Harmon University of California, Santa Barbara Westmont College. 12. Accounting for Partnerships. Learning Objectives After studying this chapter, you should be able to: [1] Identify the characteristics of the partnership form of business organization.

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Prepared by Coby Harmon University of California, Santa Barbara Westmont College

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Prepared by Coby Harmon University of California, Santa Barbara Westmont College
12 Accounting for Partnerships Learning Objectives After studying this chapter, you should be able to: [1] Identify the characteristics of the partnership form of business organization. [2] Explain the accounting entries for the formation of a partnership. [3] Identify the bases for dividing net income or net loss. [4] Describe the form and content of partnership financial statements. [5] Explain the effects of the entries to record the liquidation of a partnership.
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