Partnership agreements, the appropriation account, and capital and current accounts.
A partnership has 2+ owners sharing profits. The partnership agreement sets out profit-sharing ratios, interest on capital/drawings and partners' salaries (the Partnership Act applies if there's no agreement).
The appropriation account
Shows how profit for the year is shared:
Add interest on drawings (charged to partners).
Deduct interest on capital and partners' salaries.
Share the remaining profit in the agreed ratio.
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