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ADMISSION THROUGH INVESTMENT

Case 1 40% 40% 20%


A B C D
CAPITAL 100,000.00 200,000.00 300,000.00 300,000.00
BONUS TO EXISTING PARTNERS 48,000.00 48,000.00 24,000.00 - 120,000.00
CAPITAL AFTER ADMISSION 148,000.00 248,000.00 324,000.00 180,000.00

CASE 2 40% 40% 20%


A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 100,000.00
BONUS TO NEW PARTNER - 16,000.00 - 16,000.00 - 8,000.00 40,000.00
CAPITAL AFTER ADMISSION 84,000.00 184,000.00 292,000.00 140,000.00

CASE 3 40% 40% 20%


A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 200,000.00
DISTRIBUTION OF POSITIVE REVAL 80,000.00 80,000.00 40,000.00 -
CAPITAL AFTER ADMISSION 180,000.00 280,000.00 340,000.00 200,000.00

CASE 4 40% 40% 20%


A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 100,000.00
DISTRIBUTION OF NEGATIVE REVA - 80,000.00 - 80,000.00 - 40,000.00
CAPITAL AFTER ADMISSION 20,000.00 120,000.00 260,000.00 100,000.00

CASE 5 40% 40% 20%


A B C D
CAPITAL CONTRIBUTION 100,000.00 200,000.00 300,000.00 300,000.00
DISTRIBUTION OF POSITIVE REVAL 40,000.00 40,000.00 20,000.00
BONUS TO EXISTING PARTNERS 40,000.00 40,000.00 20,000.00 - 100,000.00
CAPITAL AFTER ADMISSION 180,000.00 280,000.00 340,000.00 200,000.00
CASE 6 40% 40% 20%
A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 250,000.00
DISTRIBUTION OF POSITIVE REVAL 20,000.00 20,000.00 10,000.00
BONUS TO NEW PARTNER - 44,000.00 - 44,000.00 - 22,000.00 110,000.00
CAPITAL AFTER ADMISSION 76,000.00 176,000.00 288,000.00 360,000.00

CASE 7 40% 40% 20%


A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 200,000.00
POSITIVE REVALUATION 80,000.00 80,000.00 40,000.00
BONUST TO NEW PARTNER - 20,000.00 - 20,000.00 - 10,000.00 50,000.00
CAPITAL AFTER ADMISSION 160,000.00 260,000.00 330,000.00 250,000.00

CASE 8 40% 40% 20%


A B C D
CAPITAL CONTRIBUTED 100,000.00 200,000.00 300,000.00 300,000.00
BONUS TO EXISTING PARTNERS 30,000.00 30,000.00 15,000.00 - 75,000.00
CAPITAL AFTER ADMISSION 130,000.00 230,000.00 315,000.00 225,000.00

WITHDRAWAL
CASE 1 40% 40% 20%
A B C
CAPITAL BEFORE WITHDRAWAL 100,000.00 200,000.00 300,000.00
BONUS TO OUTGOING PARTNER 60,000.00 - 40,000.00 - 20,000.00
CAPITAL OF B AND C AFTER WITH 160,000.00 160,000.00 280,000.00
CASE 2 40% 40% 20%
A B C
CAPITAL BEFORE REVALUATION 100,000.00 200,000.00 300,000.00
REVALUATION 60,000.00 60,000.00 30,000.00 150,000.00
CAPITAL OF B AND C AFTER WITH 160,000.00 260,000.00 330,000.00

ADMISSION BY PURCHASE

CASE 1 60% 40%


A B C
CAPITAL 500,000.00 500,000.00 1,000,000.00
TRANSFER OF CAPITAL - 250,000.00 - 250,000.00 500,000.00
CAPITAL AFTER ADMISSION OF NE 250,000.00 250,000.00 500,000.00 1,000,000.00

CASE 2 60% 40%


A B C
CAPITAL CONTRIBUTION 500,000.00 500,000.00 1,000,000.00
REVALUATION 360,000.00 240,000.00 600,000.00
CAPITAL AFTER REVALUATION 860,000.00 740,000.00
TRANSFER OF CAPITAL - 430,000.00 - 370,000.00 800,000.00
CAPITAL AFTER ADMISSION 430,000.00 370,000.00 800,000.00 1,600,000.00
ENTRIES
CASH 300,000.00
900,000.00 TCC D CAPITAL 300,000.00

900,000.00 TAC D CAPITAL 120,000.00


A CAPITAL 48,000.00
B CAPITAL 48,000.00
C CAPITAL 24,000.00

ENTRIES
700,000.00 TCC CASH 100,000.00
D CAPITAL 10,000.00
700,000.00 TAC
A CAPITAL 16,000.00
B CAPITAL 16,000.00
C CAPITAL 8,000.00
D CAPITAL 40,000.00

ENTRIES
ASSET 200,000.00
800,000.00 TCC A CAPITAL 80,000.00
200,000.00 REVALUATION B CAPITAL 80,000.00
1,000,000.00 TAC C CAPITAL 40,000.00

CASH 200,000.00
D CAPITAL 200,000.00

ENTRIES
A CAPITAL 80,000.00
700,000.00 TCC B CAPITAL 80,000.00
- 200,000.00 REVALUATION C CAPITAL 40,000.00
500,000.00 TAC ASSET 200,000.00

CASH 100,000.00
D CAPITAL 100,000.00

ASSET 100,000.00
A CAPITAL 40,000.00
900,000.00 TCC B CAPITAL 40,000.00
100,000.00 REVALUATION C CAPITAL 20,000.00

1,000,000.00 TAC CASH 300,000.00


D CAPITAL 300,000.00

D CAPITAL 100,000.00
A CAPITAL 40,000.00
B CAPITAL 40,000.00
C CAPITAL 20,000.00

ASSET 50,000.00
A CAPITAL 20,000.00
850,000.00 TCC B CAPITAL 20,000.00
50,000.00 REVALUATION C CAPITAL 10,000.00

900,000.00 TAC CASH 250,000.00


D CAPITAL 250,000.00

A CAPITAL 44,000.00
B CAPITAL 44,000.00
C CAPITAL 22,000.00
D CAPITAL 110,000.00

ASSET 200,000.00
A CAPITAL 80,000.00
800,000.00 TCC B CAPITAL 80,000.00
200,000.00 REVALUATION C CAPITAL 40,000.00

1,000,000.00 TAC CASH 200,000.00


D CAPITAL 200,000.00

A CAPITAL 20,000.00
B CAPITAL 20,000.00
C CAPITAL 10,000.00
D CAPITAL 50,000.00

CASH 300,000.00
D CAPITAL 300,000.00
900,000.00
D CAPITAL 75,000.00
900,000.00 A CAPITAL 30,000.00
BCAPITAL 30,000.00
C CAPITAL 15,000.00

A CAPITAL 100,000.00
B CAPITAL 40,000.00
C CAPITAL 20,000.00
CASH 160,000.00
ASSET 150,000.00
TCC A CAPITAL 100,000.00
REVALUATION B CAPITAL 60,000.00
C CAPITAL 30,000.00
CASH 160,000.00

A CAPITAL 250,000.00
TCC B CAPITAL 250,000.00
C CAPITAL 500,000.00
TAC

ASSET 600,000.00
TCC A CAPITAL 360,000.00
REVALUATION BCAPITAL 240,000.00

A CAPITAL 430,000.00
TAC B CAPITAL 370,000.00
C CAPITAL 800,000.00

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