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TABLE OF CONTENTS

Exercise No. Name of Company and Topic Covered By the Exercise

1-2Identification – Formation
1-3True or False
1-4Various Cases - Journalization and Financial Statement Preparation 1-5Francis Landscaping Services – Sole Proprietorship Converted to Partnership with Revaluation of Assets 1-6AM Catering Services – Sole Proprietorship Converted to Partnership with Revaluation of Assets 1-7JAG Law Office - Sole Proprietorship Converted to Partnership with Revaluation of Assets 1-8Michael and Rafael – Two Sole Proprietorship Converted to a Partnership 1-9Agnes and Clare Partnership – Sole Proprietorship Converted to a Partnership 1-10Romeo Engineering Services And Jessie Property Management Survives– Two Sole Proprietorship Converted to a Partnership with Revaluation of Assets Problem 1-1Ignatius and Dominic – Computation of Additional Cash Investment by a Partner Problem 1-2Computation of Investment by a Partner

Problem 1-3Computation of Investment by a Partner
2-2True or False – Operations
2-3JJJ Partnership - Closing Partnership Books
2-4M &M Ltd. Distribution of Net Income/ Net Loss
2-5Martin and Isidore – Distribution of Net Income/ Net Loss 2-6MEC Partnership – Distribution of Net Income
2-8P&P Partnership - With Worksheet Preparation and Closing Entries 2-9RGem Trading – Financial Statement Preparation
Problem 2-1Happy Company – Computation of Partner’s Share in Net Income Problem 2-2Computation of Partner’s Interest
Problem 2-3Babes, Luz and Maffy – Computation of Partnership Books Problem 2-4Lawrence and Leopold – Distribution of Net Income Using Capital Ratios 3-2True or False
3-3April, Bert and Carl – Admission of a Partner by Partnership of Interest 3-4Evita, Farida and Greta –Admission of a partner by Investment: Bonus Method 3-5Various Cases – Admission of a New Partner by Investment: Bonus Method 3-6Nadia, Oscar, Patricia - Admission of a New Partner by Investment: Revaluation...
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