Key Terms: Accounting for Partnerships

Partnership

Perkongsian

Partnership Agreement

Perjanjian Perkongsian

Profit and Loss Appropriation Account

Akaun Pengasingan Untung Rugi

Interest on Capital

Faedah atas Modal

Interest on Drawings

Faedah atas Ambilan

Partner's Salary

Gaji Pekongsi

Capital Account

Akaun Modal

Current Account

Akaun Semasa

Dissolution of Partnership

Pembubaran Perkongsian

Realisation Account

Akaun Realisasi

Profit and Loss Sharing Ratio

Nisbah Perkongsian Untung Rugi