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supernatural093
Feb 25, 2015, 11:27 PM
Hi there. Good Day, I'm in need of help with this problem please? I'm most confused how I should restate the assets and liabilities. I tried using the adjustment of sole proprietorship accounting but I keep getting stuck. And the question was a bit confusing. :(-

Jane and Jessie are partners sharing profits in a 60:40 ratio. A statement of financial position prepared for the partners on April 1, 2015 as follows:



ASSETS

Liabities & Capital



Cash
480,000
Accounts Payable
890,000


Accounts Receivable
920,000
Jane, Capital
1,330,000


Inventories
1,650,000
Jessie, Capital
1,080,000


Equipment
700,000




Less: Accumulated Depreciation
(450,000)




Total Assets
3,300,000
Total Liabilities and Capital
3,300,000




On this date, the partners agreed to admit Tria as a partner. The terms of the agreement are summarize below:

Assets and Liabilities are to be restated as follows:

a. An allowance for possible uncollectibles of 45,000 is to be established.
b. Inventories are to be restated at their present replacement value of 1,700,000.
c. Accrued expenses of 40,000 are to be recognized.

Jane, Jessie and Tria will divide profits in the ratio of 5:3:2. Capital balances of the partners after the formation of the new partnership are to be in the stated ratio, with Jane and Jessie making cash settlement between themselves outside of the partnership to adjust their capitals, and Tria investing cash in the partnership for his interest. Determine how much cash is to be invested by Tria.

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Thank you very much!!

paraclete
Feb 26, 2015, 02:08 AM
Well do a new balance sheet to reflect the criteria you have been given. You know what the ratio should be between them this should be reflected in the partnership

supernatural093
Feb 26, 2015, 09:17 AM
Do I have to revalue them first before getting Tria's investment?

This is what I did



ASSETS
Adjustment
Adjusted


Cash

480,000


Accounts Receivable
(45,000) Allowance
875,000


Inventories
+50,000
1,700,000


Equipment
(450,000) Accum. Dep'n
250,000


Total Assets

3,305,000





LIABILITIES & EQUITY
Adjustment
Adjusted


Accounts Payable
+40,000 Accrued Exp
930,000


Jane, Capital
(27,000), +30,000, (24,000)
1,309,000


Jessie, Capital
(18,000), +20,000, (16,000)
1,066,000


Total L & E


3,305,000



Is this right? :)) Um, I don't know how to compute for Tria's investment? :D

paraclete
Feb 26, 2015, 02:40 PM
What is the ratio of their investment and what amount of cash is needed to place the investments in that ratio I suspect the answer is 600000 but you can be more precise