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Lesson 23 2
- 1. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 23-2LESSON 23-2
Distribution of Net Income
and Owners’ Equity
Statements
- 2. 2
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
DISTRIBUTION OF NET INCOMEDISTRIBUTION OF NET INCOME
STATEMENTSTATEMENT
11
22
33
44
55
66
page 680
1. Heading
4. Second partner’s name
3. First partner’s share of net
income
2. First partner’s name
5. Second partner’s share
of net income
6. Write Net Income
7. Total net income
8. Double lines
77
88
- 3. 3
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
DISTRIBUTION OF NET INCOME STATEMENTDISTRIBUTION OF NET INCOME STATEMENT
WITH UNEQUAL DISTRIBUTION OF EARNINGSWITH UNEQUAL DISTRIBUTION OF EARNINGS page 681
- 4. 4
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
PARTNERS’ CAPITAL AND DRAWINGPARTNERS’ CAPITAL AND DRAWING
ACCOUNTSACCOUNTS page 682
- 5. 5
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
5. Second partner’s
ending capital
3. First partner’s
ending capital
2. First partner’s
name
6. Total Owners’
Equity
4. Second partner’s
name
7. Double lines
OWNERS’ EQUITY STATEMENTOWNERS’ EQUITY STATEMENT page 683
11
22
33
44
55
66
1. Heading
77
- 6. 6
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
OWNERS’ EQUITY STATEMENT WITH ANOWNERS’ EQUITY STATEMENT WITH AN
ADDITIONAL INVESTMENT AND A NET LOSSADDITIONAL INVESTMENT AND A NET LOSS page 684
- 7. 7
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
BALANCE SHEET FOR A PARTNERSHIPBALANCE SHEET FOR A PARTNERSHIP page 684
- 8. 8
LESSON 23-2CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
TERMS REVIEWTERMS REVIEW
distribution of net income statement
owners’ equity statement
page 685