Two sole proprietorship businesses converted to partnership- No revalu.pdf

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Two sole proprietorship businesses converted to partnership. No revaluation of assets and liabilities required. Lourdes and Bernadette individually have been in the catering service business for several years. On January 2, 2023, they decided to form a partnership to avoid competition since their business operates in the same locality. Prior to the formation of the two businesses, Lourdes and Bernadette revalued all their existing assets and liabilities. By the time they decided to form the new business venture, they just simply need to close their existing business and invest the same to L \& B Catering Services to become partners sharing profits and losses equally. corded..

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