Balance sheet of Doctors PartnershipNotesPartners capital con.pdf

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Balance sheet of Doctor\'s Partnership Notes: Partners capital contribution is computed as follows:Current assetsAmountCash (A)$37,737.00Supplies (B)$2,513.00Accounts receivable (C )$35,661.00$4,227.00$31,434.00Total Current assets D= A+B+C$71,684.00Fixed assets (E )Land (F)$17,589.00Buildings (G)$75,344.00Equipment (H)$47,114.00Total Fixed Assets I =F+G+H$140,047.00Total Assets J =D+ I$211,731.00Liabilities and Owner\'s EquityCurrent LiabilitiesMortagage loan (K)$20,134.00Partners equity:Terry (L)$55,070.00Nick (M)$72,799.00Frank (N)$63,728.00Total Partner\'s equity O=L+M+N$191,597.00Total Liabilities and Owner\'s Equity P=K+O$211,731.00 Solution Balance sheet of Doctor\'s Partnership Notes: Partners capital contribution is computed as follows:Current assetsAmountCash (A)$37,737.00Supplies (B)$2,513.00Accounts receivable (C )$35,661.00$4,227.00$31,434.00Total Current assets D= A+B+C$71,684.00Fixed assets (E )Land (F)$17,589.00Buildings (G)$75,344.00Equipment (H)$47,114.00Total Fixed Assets I =F+G+H$140,047.00Total Assets J =D+ I$211,731.00Liabilities and Owner\'s EquityCurrent LiabilitiesMortagage loan (K)$20,134.00Partners equity:Terry (L)$55,070.00Nick (M)$72,799.00Frank (N)$63,728.00Total Partner\'s equity O=L+M+N$191,597.00Total Liabilities and Owner\'s Equity P=K+O$211,731.00.

Balance sheet of Doctor's Partnership
Notes:
Partners capital contribution is computed as follows:Current assetsAmountCash
(A)$37,737.00Supplies (B)$2,513.00Accounts receivable (C
)$35,661.00$4,227.00$31,434.00Total Current assets D= A+B+C$71,684.00Fixed assets (E
)Land (F)$17,589.00Buildings (G)$75,344.00Equipment (H)$47,114.00Total Fixed Assets I
=F+G+H$140,047.00Total Assets J =D+ I$211,731.00Liabilities and Owner's EquityCurrent
LiabilitiesMortagage loan (K)$20,134.00Partners equity:Terry (L)$55,070.00Nick
(M)$72,799.00Frank (N)$63,728.00Total Partner's equity O=L+M+N$191,597.00Total
Liabilities and Owner's Equity P=K+O$211,731.00
Solution
Balance sheet of Doctor's Partnership
Notes:
Partners capital contribution is computed as follows:Current assetsAmountCash
(A)$37,737.00Supplies (B)$2,513.00Accounts receivable (C
)$35,661.00$4,227.00$31,434.00Total Current assets D= A+B+C$71,684.00Fixed assets (E
)Land (F)$17,589.00Buildings (G)$75,344.00Equipment (H)$47,114.00Total Fixed Assets I
=F+G+H$140,047.00Total Assets J =D+ I$211,731.00Liabilities and Owner's EquityCurrent
LiabilitiesMortagage loan (K)$20,134.00Partners equity:Terry (L)$55,070.00Nick
(M)$72,799.00Frank (N)$63,728.00Total Partner's equity O=L+M+N$191,597.00Total
Liabilities and Owner's Equity P=K+O$211,731.00

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Two advantages of using financial accounting information in decision making are : (i) Financial accounting provides an insight into the financial viability of the Company. Hence, based on the fund position, the decision can be correctly taken. (ii) Further, the financial accounting makes calculation of ratios easier, which can lead to a correct decision regarding the long term or short term profitability of the decision to be taken, as the case may be. Two disadvantages thereagainst are : (i) Financial accounting, if not done in accordance with the Generally Accepted Accounting Principles, can lead to a wrong picture being shown. This can affect the purchase power for a decision to be taken correctly. (ii) In major cases of decision making, budgets are also required to be analysed. This information is not provided for by financial accounting, but by management accounting. Solution Two advantages of using financial accounting information in decision making are : (i) Financial accounting provides an insight into the financial viability of the Company. Hence, based on the fund position, the decision can be correctly taken. (ii) Further, the financial accounting makes calculation of ratios easier, which can lead to a correct decision regarding the long term or short term profitability of the decision to be taken, as the case may be. Two disadvantages thereagainst are : (i) Financial accounting, if not done in accordance with the Generally Accepted Accounting Principles, can lead to a wrong picture being shown. This can affect the purchase power for a decision to be taken correctly. (ii) In major cases of decision making, budgets are also required to be analysed. This information is not provided for by financial accounting, but by management accounting..

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