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  2. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    In an equal partnership bonus paid to a new partner is distributed equally among the partners. In an unequal partnership bonus is distributed according to the partnership agreement. Assume that Partner A is a 75% partner, and Partner B is a 25% partner. Partner C was admitted to the partnership. He paid $5,000 cash.

  3. Partnership - Wikipedia

    en.wikipedia.org/wiki/Partnership

    1) A partnership firm is not a legal entity apart from the partners constituting it. It has limited identity for the purpose of tax law as per section 4 of the Partnership Act of 1932. [24] 2) Partnership is a concurrent subject. Contracts of partnerships are included in the Entry no.7 of List III of The Constitution of India (the list ...

  4. Up or out - Wikipedia

    en.wikipedia.org/wiki/Up_or_out

    Up or out, also known as a tenure or partnership system, [citation needed] is the requirement for members of a hierarchical organization to achieve a certain rank within a certain period of time. If they fail to do so, they must leave the organization.

  5. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    A popular implementation guide is the book Understanding Partnership Accounting by Advent Software and American Express (2002). [40] The book Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships by Laura E.Cunningham and Noel D.Cunningham (2006) is popular in taxation courses. [41]

  6. Partner (business rank) - Wikipedia

    en.wikipedia.org/wiki/Partner_(business_rank)

    A partner in a law firm, accounting firm, consulting firm, or financial firm is a highly ranked position, traditionally indicating co-ownership of a partnership in which the partners were entitled to a share of the profits as "equity partners". The title can also be used in corporate entities where equity is held by shareholders.

  7. Privately held company - Wikipedia

    en.wikipedia.org/wiki/Privately_held_company

    Partnership: A partnership is a form of business in which two or more people operate for the common goal of making a profit. Each partner has total and unlimited personal liability for the debts incurred by the partnership.