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(33)育教日四初月三年午庚夏
1990 中學會考預習專欄
明德出版社
MILL & DALE PRESS
Accounting (26)
Partnership Accounts (11)
Revaluation of Assets
M. 1. Kwok
Since the assets of a partnership are recorded on historicaf, cost basis, it has been a matter of fact that the nel book vale of assets differ from their current market value. The attractiveness of a partnership to the would be new partners is the assets? current market value instead of the net book value. Therefore adjustment is needed to waste the met book value.up to the agreed current market value i
1990 中學會考預習凜欄
St
MILE & DALE PRESS
Chemistry (26)
case of admitting new partner.
Such
(C) Closing the Revaluation:-
situation is dealt with by opening, a "Revaluation Accounts."
Accounting Treatment:-
(A) Assets with value increased
Br.
The Assets Account (*)
Cr.
Revaluation Account (*)
The amount should be the difference between the net book value and the current market value.
(B) Assets with value decreased
Dr.: Revaluation Account (*) ur.: The Assets Account (*)
+
**
The amount is the difference
also.
There is a special treatment to the debtors accounts which are having a decreased valuation. Since we are not able to point out exactly which Jecount is bad debt (If wo can, they should have been written off), we can only increase the value of the Provision for Bad Debt. Account (by debiting it! order to get a value-decreased net debtors.
e.g. Pentyl
ethanoatr (pger flavour) in sweets: Butvi putanoate (pineapple Favour in milk shakes: Bethyl benzoate (a nint: Flavour) in minty chewing
J.
1.5 Hydrolysis of Esters:
Finally, after all adjustment have been made, the balance in the Revaluation Account should be closed to the partners' individual capital accounts by using the old profit and loss sharing ratio since such increase in value is their past efforts.
Dr.
Cr.
Revaluation Account Individual Partners' Capital Account
Dissolution
If a partnership is dissolved, the assets of business are sold and the creditors paid off. The cash so obtained shall
applied in the following order; -
صدا
1. Paying outside creditors.
2.
Paying Jar toers advances (not capital) and loans in proportion to. the amount owing.
3. Paying partners the arount of
copita.
ሳ.
Any balance shall be divided, anony the partners as in the way they shape profits.
0.9. CH2OC - Sp.7435
0
CH OC -
$735
• 3NADH
C
五期星日十三月三(〇九九一)年九十七國民華中
However, if the capital account off any one partner shows' debit balance) and he is unable to meet all or part of such
deficiency, such amount wil, if there is no other agreement governing, i be borne by the remaining partners in; proportion to their fixed or last agreed capital (Garner V. Murray rule).
Accounting Treatment;-
(A) In dissolution:-
Or.
Cr.
Realization Account (*) Assets Account (*)
All assets except cash which will not be sold.
(B) Selling of Assets (net receipts);-
Dr. Cash.
Cr. Realization Account
(C) Expenses incurred in selling the
assets:-
Dr. Realization Account Cr.: Cash
(D) Closing the Realization
For surplus:
Account
Molecule
Attraction
16.
Dr.
Cr.
Realization Account
Individual Partners! Capital Accounts
(* according to, the old ratio)
For loss:-
Cr. Individual Partners' Capital.
Accounts
Dr. Realization
(F) Payment to crediturs -
Dr. Gred:tors! Accounts Cr. Cash
(F) Paying out to Partners's Advances
Accounts -
Dr. Individual Partners' Loan Cr. Cash
(G) Payting, out to Hartners :-
Dr. Partners' Capital Accounts Cr. ; Cash
Any discounts allowed should be changed to the realization account
taken and any assets
by the partners should be charged to the realization account by the agreed valuation (not the book value) and the partners' capital account.
- END -
****· FERNENEURSE •
SKUL
%。住在這麼和繁榮的世界完全隔絕,是避 本鳞焦和淮系,這些湖龙过伊堡主要食環
以上讀音,是否正確,盼向明指正,
·到尖别的山案,部份豬蓋上皚的白雪,
Int 15: Revision Notes
on
R. Chu
Esters.
Soaps and Detergents
1.
Esters
1.1 General formula:
(a) isters
ane hydrolysed in the presence of a mineral acid.or an alkali.
CH2OH..
Ester Water
Alkanol Alkanoic acid
CHOA
- Na
Soap
Propane-1,2,3-triol
·еg. Cн2C00CH2 +. H2
CH, CH 4 CH COOH-
(b) Acid hydrolysis of esters, is just the reverse of
The reaction-
esterification.
is reversible.
D
!
RC-OR where R and R are alky!
groups.
(c) Alkaline...
1.2 Ester formation (Esterification)
Alkanoic acid
Cane Hysü
€ Alkanol
Ester Water
A
ה
1.2. A-C-01
-044
where - -and
alkyl groups.
represents
23. CIC004ỊCH2ON ---CH=C00¢¥\+0,0
1.3 Physical properties of Esters
(a) Most of them are colourless. volatile Tiquids with b.p.'s much lower than the alkanels and, alkanoic acids "of similar relative rolecular mass.
(b) They
have characteristic pleasant friut smells.
(c) Insoluble in water but good
solvents compounds.
1.4 Uses of Esters
for ElanY
organic
(a) As solvents for many paints and adhesives due to their volatility and good dissolving power.
e.g. Ethylethanoate
varnish remover :
irreversible and
hydrolysi
accion
(saponification of esters
as almost sempfä
CH2
1.5 Fat Find off dre
(glycerol)
3.3 Cleaning Action of Soap
Soap partialowwave a struct as stom
Hydrocarbon tat
Ionic thead
(2) It Towers the surface tension of water and hences makes water રો better wetting substance.
wettes surface
High surface tension due to Large intermolecular forces
soap, particle
water molecula
Seap Solution
wetted surface
Low surlaga, tepsion, due to the weakening
of the forces een water molecules by :! ในร
a particles and the en the hydrophobic ends.
(Polar, nyarophilic soluble in water)
4.
Synthetic (Soapless) Betői
Thus, -soap particles. can dissolve partly in grease and 14.1 partly in water..
(Non-polar, hydrophobic, soluble in grease).
esters found nature oare esters formed between propan-1,2,3-triol (or glycerol) are large organic acids. They can be represented, by the structure below.
CH OC
where Ê,, and R. are hycrucarbon chains saturated unsaturated. similar or differe
2. A detergent is a substance
cleans.
3. Soap a patural detergent.
3.1 Soaps are in fact the sodium or potassium salts of large alkaricic acids.
e.g. the most common soap is sodium.
"Na..
octadecanoate, CH 35 CON
3.2 Soaps
as
nai
(b) As artificial Flavourings: 10
per tres, food, cosmetics and drinks.
etc. Cite Lo their
characteristic friaty sielis,
are made by the alkaline hydrolysis of the arimal fats pr vegetable oils, e.g.. glycerine ester. This reaction is ofter known as saponification.
2200.
fats/hilst an
KOH
No on K
glycerol-aikanoate
(soap)
(b) Soapworks in TWO nain ways an
cleaning:
(1) emulsifies the dirt or areuse. That is, it breaks down The dirt or grease into tiny droplets so as to be washed away be water. Thus, soap iş an emulsifying agent.
نا والذي انا
Fabric
soep solution
but
Synthetic detergents structura similar their hydrophobic tails and
heads hydrophilic
are from that of the soap.
e.g.
L
II.
different
50%
ایی
sydrophobic taponic head
4.2 he hydrophobic and hydrophilic parts of a synthetic detergent have to be joice tobether using chemical react
4.3 Petroleum the main source of the
materia
raking synthetic deargents.
PUBLIC
The dirt is torn off the fabri
stirring
clean
The Wirt is broken Jp into
rbators which remain separated The repulsion, butwen
#14
the
plajlarlyxchanged- lants
heads of soap particles.
144 The cleaning action of synthetic detergents is similar to that of the soaps.
5.
Additives in soaps and Detergents. (a) Long chain alcohols with an
ether. linkage (-C-0-C-) to
reduce lather or foamigi (b) Bleaching agents
(c) Anhydrous Na2504 to keep the
powder dryn
"Hard' and 'soft! water
6.1 Hard water is one consisting of
dissolved calcium icns and/or ugnesstum fons (M2).
6.2 Soft water is one which does not
2 +
nave any dissolves cá2t or My2+.
6.3 Soaps furn scum (ar insoluble groy solid) in hard water. Scuro 15 actually the magnessium and calcium salts of large alkanoic acids.
c.g. 2(aq) + 204H3500
5083 ion
- Ba (C1 7 H 35 0007) 2 (5)
17. Using Soaps
17.1 Advantages
SCUB
(a) Good cleaning agent, (b) Little
:living
effect on organisms, hence no pollution problem.
(c) Biodegradable,
by bacteria.
7.2 Disadvantages
decomposed.
(a) Forming scum in hard water:
(b) Not suitable in strongly acidic
medium.
(c) increasing demand on fats/oils:
that coned ce used as food.
8. Using Synthetic Detergents
8.1 Advantages
(a) Kot forming any scom in aard,
water.
(b) Can be used in acidic medium. (c) Less demand on jats ofls..
18.2 Disadvantages
(a) Toxic" to aquatic lives.
(b). Synthetic detergents consisting of branched hydrocarbon chains are non-biodegradable. Chas causing.
environmental
pollution.
Pollutions
Detergents
Phosphates 1
caused soaps. and
Best detergents. stimulate the growth of algae which erse up most of the oissolved oxygen and hence kili the aquatic organisms due to lack or oxygen),
10. Test for Detergents
11 All detergents form a lather (foam and bubbles) when stirred with soft water,
(d) Na,Po to remove Mg2+, and c;2+ | 102 Seeps do not form, lather with hard
in hard water.
water 35 readily 35 synthetic detergents.
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