有關lcci ge provision for unrealised profit account一問

Question

我想問provision for unrealised profit account系屬於邊個topic.....仲有而家仲考唔考丫...唔識點做呢個account....

仲有一樣野咩黎...legal ruling in garner v murray.可唔可以explain呢樣野..仲有而家仲考唔考丫....系屬於邊個topic???

Answer 1

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"provision for unrealized profit" should be under Branch Accounting which is removed from syllabus from 2008. However, pls note we have to make deduct unrealized profit on stock in group a/c as well.

Garner v Murray is a court case of 1904. under such, when in partnership dissolution, partner's deficiency (debit balance in capital a/c) to be shared by "Last Agreed Capital", rather than usual profit and loss sharing ratios.