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C# tutorial: PDF compression - World Best Learning Center
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(a) PECULIARITIES OF PARTNERSHIP ACCOUNTING In many respects, the accounting problems of the partnership are the same as those of other forms of business organization The underlying pattern of the accounting for the various assets and current goods and service costs, including departmental classi cation and assignment, is not modi ed by the type of ownership and method of raising capital employed The same is true of the recording of revenues and the treatment of liabilities The special features of partnership accounting relate primarily to the recording and tracing of capital, the treatment of personal services furnished by the partners, the division of pro ts, and the adjustments of equities required upon the occasion of reorganization or liquidation of the rm (b) METHODS OF DIVIDING PROFITS AND LOSSES As stated in Section 18 of the UPA, partnership income is shared equally unless otherwise provided for in the partnership agreement In some cases, the agreement may specify division of pro ts in an arbitrary ratio (which of course includes the equal ratio already mentioned), referred to elsewhere in this discussion as the income ratio Such a speci ed ratio (eg, 60 40, 2/3 1/3) may or may not be related to the original capital contributions of the respective partners It is reiterated that the essential point is agreement among the partners as to how they wish pro ts to be divided Another example of pro t division by a single set of relationships is afforded by division in proportion to capital balances Since this phrase is ambiguous, the agreement should specify which of the following bases are intended: (1) original capital, (2) capital at the beginning of the year, (3) capital at the end of the year, or (4) average capital If the last is speci ed, the method of computation should be outlined (c) EXAMPLE USING AVERAGE CAPITAL RATIO The following example shows the division of pro ts and losses on the basis of average capital ratios The Articles of Copartnership of Bracey and Maloney provide for the division of pro ts on the basis of the average capital balances as shown for the year by the books of the partnership Effect is to be given to all contributions and withdrawals during the year The capital accounts for the year appear as follows:.

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on (rollOver) { mouseOnRightArrow=true; } on (rollOut) { mouseOnRightArrow=false; }

Table 71 Current knowledge of the phosphodiestrase system and tissue distribution pattern [37,40,44,47] Family PDE 1 Substrate cGMP > cAMP cGMP = cAMP Special Issues Ca++/Calmodulin-dependent Tissue Distribution Pattern

Bracey Debit January 1 March 1 April 1 June 1 July 1 September 1 October 1 December 1 $6,000 $3,000 12,000 6,000 3,000 9,000 9,000 Credit $60,000 Debit

Maloney Credit $48,000

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Heart, brain, liver, kidney, skeletal muscle, vascular and visceral smooth musculature Brain, heart, adrenal cortex, kidney, liver, skeletal muscle, olfactory neurons, visceral smooth musculature, corpus cavernosum Heart, vascular and visceral smooth musculature platelets, liver, kidney, fat, corpus cavernosum Lung and bronchus, brain, heart, liver, kidney, skeletal muscle, vascular and visceral smooth musculature, lymphocytes, mast cells, thyroid, testis, corpus cavernosum Corpus cavernosum, platelets, vascular and visceral smooth musculature, urogenital system (prostate, ureter, bladder) Retina (rod and cone cells) Skeletal muscle, heart, brain, liver, lymphocytes, pancreas, thyroid, epididymis, tye Testis, ovary, small intestine, colon, liver, eye Small intestine, spleen, brain, kidney Brain (putamen, caudate nucleus), testis Testis, pituitary, heart, prostate, liver, kidney, salivary glands, skeletal muscle, corpus cavernosum

21,000 6,000

Computation of average capital is as follows:

PDE-5

422 ACCOUNTING FOR PARTNERSHIP OPERATIONS Bracey Debits January 1 March 1 June 1 September 1 October 1 $6,000 12,000 3,000 9,000 $15,000 $75,000 Credits $60,000 Balance $60,000 54,000 66,000 69,000 60,000 $60,000 Time Maintained 2 mos 3 3 1 3 12 mos

42 7

Select the left arrow In the Actions panel, type or paste in the following ActionScript:

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Table 72 Pharmacokinetics of the three PDE-5 inhibitors Onset of Action (min) earliest and >50% ptresponse 14 16 11 20 30 25 Duration of Ef cacy (h) (% succesful coitus) 4 (81%) 36 (59 and 62%) 8 2 (69%)

Dollar-Months $120,000 162,000 198,000 69,000 180,000 $729,000 $ 60,750

Average capital ($729,000 12)

Drug (Authors) Sildena l 100 mg [56,59] Tadala l 20 mg [52 55,57,59] Vardena l 20 mg [51,58,60] pt, patient

Maloney Debits January 1 April 1 July 1 September 1 October 1 December 1 $ 3,000 6,000 21,000 9,000 $18,000 Average capital ($576,000 12) 6,000 $75,000 Credits $48,000 Balance $48,000 45,000 39,000 60,000 51,000 57,000 $57,000 Time Maintained 3 mos 3 2 1 2 1 12 mos Dollar-Months $144,000 135,000 78,000 60,000 102,000 $57,000 $576,000 $48,000

If net pro t for the year is $36,000, it is distributed as follows:

Tmax (min) 70 (30 120) 120 (30 720) 40 (15 180)

$ 60,750 $ 48,000 $108,750

6,075 10,875 $36,000 4,800 10,875 36,000

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T1/2 (h) 382 084 175 394 131

$20,11035 $15,88965 $36,00000

The method above assumes each month to be of equal signi cance If the contributions and withdrawals are dated irregularly, it might be desirable to use days rather than months as the time unit (d) TREATMENT OF TRANSACTIONS BETWEEN PARTNER AND FIRM It has often been pointed out that no single pro t-sharing ratio can yield equitable results under all circumstances in view of the various contributions of the partners to the rm activities Accordingly, the articles may well include provisions regarding allowances for (1) interest on invested capital, (2) salaries for services rendered, and (3) bonuses The ratio for dividing the pro t or loss remaining after applying such provisions must, of course, also be speci ed (i) Interest on Invested Capital The partnership agreement should cover at least four points in the matter of allowing interest on invested capital: 1 2 3 4 Speci c rate or directions for determining the rate Procedure to be followed if the net income before interest is less than the interest requirement Procedure to be followed if the partnership experiences a loss Capital balance (beginning, closing, or average) on which interest is to be allowed (and, if an average balance, method by which the average is to be determined)

42 8

7 dependence of the severity of organ failure and the applied PDE-5 inhibitor (see Table 73)

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