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Partnership

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Accounting for Partnerships

MS: Perkongsian · EN: Partnership · ZH: 合伙企业

Meaning

A partnership is a business owned and run jointly by two to twenty partners who agree to share capital, management responsibilities and profits or losses. It is not treated as a legal entity separate from its owners.

Example

Ali, Bakar and Chong form Maju Jaya Partnership, each contributing RM20,000 capital and agreeing to share profits in the ratio 2:2:1.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5

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