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Accounting for Partnerships


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LO 1 Identify characteristics of partnerships.
LO 2 Identify common types of organizations with partnership characteristics.
LO 3 Prepare entries for partnership formation.
LO 4 Allocate and record income and loss among partners.
LO 5 Prepare a statement of partners' equity.
LO 6 Account for the admission and withdrawal of partners.
LO 7 Prepare entries for partnership liquidation.
LO 8 Compute partner return on equity and use it to evaluate partnership performance.








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