محاسبة الشركات - الفصل الثالث
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Questions and Answers

كيف يتم تقسيم دخل الشراكة بين ماجد وجو؟

  • 3:2 (correct)
  • 1:1
  • 2:3
  • 4:1

كم عدد ساعات الائتمان للدورة التدريبية المعنية؟

  • 3 ساعات (correct)
  • 2 ساعات
  • 5 ساعات
  • 4 ساعات

ما هو اسم المحاضر للدورة المعنية؟

  • د. ليلى أحمد
  • د. دعاء صادق (correct)
  • د. سمير محمد
  • د. علي حسين

في أي فصل دراسي يتم تقديم هذه الدورة؟

<p>الخريف (A)</p> Signup and view all the answers

ما هو القسم الدراسي المرتبط بالدورة؟

<p>القسم الثالث (B)</p> Signup and view all the answers

ما هي قيمة المكافأة التي تم دفعها للشريك المتقاعد من الشركاء الحاليين؟

<p>15000 (A)</p> Signup and view all the answers

كم يتلقى أحمد من أصول الشراكة؟

<p>$55,000 (C)</p> Signup and view all the answers

ما هو مقدار رصيد صلاح في رأس المال بعد انسحاب أحمد؟

<p>150000 (A)</p> Signup and view all the answers

كم كانت قيمة رأس المال الخاص بأحمد قبل التقاعد؟

<p>75000 (C)</p> Signup and view all the answers

كم سيدفع صلاح لأحمد مقابل نصف رأس المال الخاص به؟

<p>$100,000 (A)</p> Signup and view all the answers

كم سيصل إجمالي المبلغ المدفوع لأحمد من الشركاء؟

<p>90000 (D)</p> Signup and view all the answers

كم من المال سيدفع علي لأحمد مقابل نصف رأس المال الخاص به؟

<p>$60,000 (A)</p> Signup and view all the answers

ما هو مبلغ رأس المال الخاص بعلي بعد انسحاب أحمد؟

<p>95000 (D)</p> Signup and view all the answers

ما هو إجمالي المبلغ الذي سيتلقاه أحمد من صلاح وعلي معًا؟

<p>$150,000 (D)</p> Signup and view all the answers

ما هي القيمة الإجمالية لرأس المال الذي يبيعه أحمد من خلال الصفقتين؟

<p>$120,000 (B)</p> Signup and view all the answers

ما هي القيمة الإجمالية لرأس المال لسلاحة بعد سحب أحمد من الشراكة؟

<p>163333 (B)</p> Signup and view all the answers

كم كان المبلغ المدفوع لأحمد مقارنة برأس ماله؟

<p>55000 (C)</p> Signup and view all the answers

كم كان نصيب صلاح من المكافأة التي تم توزيعها من الشريك المتقاعد؟

<p>13333 (B)</p> Signup and view all the answers

ماذا يمثل المبلغ 20000 في المعلومات المقدمة؟

<p>مكافأة الشريك المتقاعد (D)</p> Signup and view all the answers

كم كان إجمالي رأس المال لعلي بعد سحب أحمد؟

<p>106667 (B)</p> Signup and view all the answers

ما هي قيمة المبلغ المدفوع لأحمد عند انسحابه من الشراكة إذا تم دفعه 75,000 دولار من أصول الشراكة؟

<p>75,000 دولار (B)</p> Signup and view all the answers

ما هو الإجمالي المدفوع لأحمد من الشراكة في حالة السداد 90,000 دولار؟

<p>90,000 دولار (A)</p> Signup and view all the answers

إذا حصل أحمد على 75,000 دولار من الشراكة، فما هو المبلغ الذي يُعتبر غير صحيح؟

<p>80,000 دولار (A)</p> Signup and view all the answers

أي من المبالغ التالية تمثل القيمة الصحيحة المدفوعة عند انسحاب أحمد، إذا كانت القيمة هي 90,000 دولار؟

<p>90,000 دولار (A)</p> Signup and view all the answers

عند انسحاب أحمد، إذا تم دفعه 75,000 دولار، أي من الخيارات التالية لا يمثل حالة انسحاب صحيحة؟

<p>أحمد لم يتلق أي مبلغ (C)</p> Signup and view all the answers

ما الذي يحدث لرأس المال عندما يتقاعد شريك من الشراكة؟

<p>يظل رأس المال للشراكة كما هو (D)</p> Signup and view all the answers

كم بلغ مقدار زيادة رأس المال لكل من صلاح وعلي بعد تقاعد أحمد؟

<p>37500 لكل منهما (D)</p> Signup and view all the answers

كيف يتغير عدد الشركاء في الشراكة بعد تقاعد أحمد؟

<p>يقل إلى شريكين (D)</p> Signup and view all the answers

ماذا يدل إدخال المبالغ في رأسمال الشركاء بعد تقاعد أحمد؟

<p>إعادة توزيع حصص رأس المال بين الشركاء المتبقيين (C)</p> Signup and view all the answers

ما التأثير على الشركاء المتبقيين بعد تقاعد أحد الشركاء؟

<p>زيادة في رؤوس الأموال الشخصية (B)</p> Signup and view all the answers

Flashcards

Partnership Income

Profit or loss generated by a business partnership.

3:2 Basis

Maged receives 3 parts and Joe receives 2 parts of profit for every 5 parts.

Maged

Partner in the business.

Joe

Partner in the business.

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Partnership

A business owned jointly by two or more individuals, sharing profits and losses.

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Partnership Withdrawal - $75,000

Ahmed, a partner, receives $75,000 from partnership assets in a withdrawal.

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Partnership Withdrawal - $90,000

Ahmed, a partner, receives $90,000 from partnership assets in a withdrawal.

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Independent Situations

Different scenarios (e.g., amounts paid) for Ahmed's withdrawal from the partnership are considered separately.

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Partnership Assets

Partnership's total resources at the given moment.

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Withdrawal from Partnership

A partner's removal from an enterprise (e.g., Ahmed leaving the partnership).

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Partnership Payment

Ahmed receives $55,000 from partnership assets.

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Sale of Capital Interest

Salah pays $100,000 for half of Ahmed's stake, and Ali pays $60,000.

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Ahmed's Capital Interest

Ahmed's share of ownership in the partnership.

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Salah's Purchase

Salah buys half of Ahmed's capital interest for $100,000.

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Ali's Purchase

Ali buys half of Ahmed's capital interest for $60,000.

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Retiring Partner Bonus

A payment made to a retiring partner beyond their capital balance, often by other partners.

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Capital Withdrawal

Amount a partner takes from the partnership when leaving. It doesn't necessarily equal the partner's capital balance.

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Partnership Distribution

How the retiring partner's bonus is allocated among remaining partners.

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Capital Account

A partner's share of the partnership's assets.

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Cash Payment

Payment made using cash to the retiring partner (bonus and Capital).

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Ahmed's Withdrawal Amount

Ahmed receives $55,000 from the partnership.

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Ahmed's Capital Value

Ahmed's initial ownership stake was $75,000.

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Bonus to Partners

A bonus of $20,000 is given by Ahmed to Salah and Ali.

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Partner Profit Sharing Ratio

Profit is divided among Salah and Ali in a 4:2 ratio.

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Capital Adjustments After Withdrawal

Salah's and Ali's capital accounts are updated considering Ahmed's withdrawal and bonus.

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Retiring Partner Transaction

A transaction related to a partner leaving a partnership, impacting only the partner's capital and not the overall partnership capital.

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Capital Contribution

Remaining partners increase their capital share to offset the departing partner’s reduction in capital.

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Partner Withdrawal

The process of a retiring partner withdrawing from their capital stake in the partnership.

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Partnership Capital

The total capital remains unchanged after a partner's withdrawal; only partner numbers and distribution is affected.

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Number of Partners

The number of partners in a partnership decreases when a partner leaves.

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Study Notes

Course Details

  • Course Name: Corporate Accounting
  • Course Instructor: Dr. Duaa Sadek
  • Credit Hours: 3 hours
  • Semester/Academic Year: Fall 2024-2025
  • Section: 3

Question One: Partnership Admission

  • Maged and Joe share partnership income in a 3:2 ratio.
  • Maged's capital balance: $560,000
  • Joe's capital balance: $280,000
  • Calculate journal entries for Vann's admission under different scenarios:
    • (a) Vann invests $340,000 for a 25% ownership interest.
      • Vann's capital interest calculated: 1180000*25% = 295000
      • Investment excess calculated: 340000-295000 = 45000
      • Bonus from Vann to existing partners: 45000
      • Journal entry:
        • Cash: 340,000
        • Vann,s capital: 295000
        • Maged,s capital: 27000
        • Joe,s capital: 18000
    • (b) Vann invests $200,000 for a 25% ownership interest.
      • Vann's capital interest calculated: 1040000*25% = 260000
      • Investment deficiency calculated: 260000-200000 = 60000
      • Bonus to Vann from existing partners: 60000
      • Journal entry:
        • Cash: 200,000
        • Maged,s capital: 36000
        • Joe,s capital: 24000
        • Vann,s capital: 260000
    • (c) Vann invests $280,000 for a 25% ownership interest.
      • Vann's capital interest calculated: 1120000*25% = 280000
      • Investment equals capital interest: No bonus
      • Journal entry:
        • Cash: 280,000
        • Vann,s capital: 280000
    • (d) Vann purchases half of Maged's equity for $90,000 and one-fourth of Joe's equity for $50,000.
      • Maged's capital: 280000
      • Joe's capital: 70000
      • Vann's capital: 350000
      • Journal entry: (Personal transaction, no effect on partnership capital)

Question Two: Partnership Withdrawal

  • Salah, Ali, and Ahmed have capital balances of $150,000, $100,000, and $75,000, respectively.
  • Their income ratios are 4:2:4.
  • Record Ahmed's withdrawal under different scenarios:
      1. Ahmed is paid $75,000 from partnership assets.
      • Withdrawal equals capital.
      • Journal Entry:
        • Ahmed 's capital: 75000
        • Cash: 75000
      1. Ahmed is paid $90,000 from partnership assets.
      • Withdrawal exceeds capital.
      • Bonus to retiring partner: 15000
      • Journal entry:
        • Ahmed 's capital: 75000
        • Salah 's capital: 10000 (15000 * 4/6)
        • Ali 's capital: 5000 (15000 * 2/6)
        • Cash: 90000
      1. Ahmed is paid $55,000 from partnership assets.
      • Withdrawal is less than capital balance
      • Bonus to existing partners: 20000
      • Journal entry:
        • Ahmed 's capital: 75000
        • cash: 55000
        • Salah 's capital: 13333 (20000 * 4/6)
        • Ali 's capital: 6667 (20000 * 2/6)
      1. Salah and Ali agree to pay Ahmed for their part of partnership capital.
      • Personal transaction, no effect on partnership capital.
      • Journal entry:
        • Ahmed 's capital: 75000
        • Salah 's capital: 37500
        • Ali's capital: 37500

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Description

اختبر معلوماتك حول محاسبة الشركات من خلال هذا الاختبار الذي يتناول موضوع قبول الشراكة. ستتعلم كيفية احتساب قيود اليومية لمدخلات الشركاء الجدد من خلال سيناريوهات استثمار مختلفة. نظام الدرجات يشمل التحليل المالي للأوضاع المختلفة.

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