會計學問題

I can answer you 2 questions in one answer. It is because CASH A/C = Bank A/C.

Step:
1. realisation A/C
after know the gain / (Loss) of realisation. Then you can directly put the gain / loss to Cash / Bank A/C.

2. Capital A/C
After count every partner's capital of the CO., then know the gain / loss of each partner. And put the balance to Cash / Bank A/C.

3. Cash / Bank A/C.
Put the above balance in here, then count how many money that each partner can take away.

Notice point: You need to watch out which item need to count separately to each partner.

partnership解散主要是財產分配的問題：假設到最後一刻，所有的資產負債已全數收回及結清，包括與合夥人的往來．
只要將銀行的存款根據當初合夥人的投資比例分給各人即可
(假設A:B:C三個合夥人的投資比例為3:2:1,銀行結余6,000,000)
CR　　BANK & CASＨ　6,000,000
DR　Capital　　　600,000
DR　Retain　Earning　5,400,000 (本年盈利已轉入)
結清帳戶.
將提出的錢分給合夥人即可
Partner　A　3,000,000
Partner　B　2,000,000
Partner 　Ｃ　 1,000,000