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Partnership Agreement

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Accounting for Partnerships

MS: Perjanjian Perkongsian · EN: Partnership Agreement · ZH: 合伙协议

Meaning

A partnership agreement is a written or verbal agreement setting out the terms agreed by the partners, such as the profit-sharing ratio, rate of interest on capital, partners' salaries and capital contributions. It guides how the partnership is managed.

Example

The Seri Wangi Partnership agreement provides a salary of RM1,000 a month for Dahlia and interest on capital of 5% a year to all partners.

Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5

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