ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)

ABSTRACT

This project is written in partial fulfillment of the requirement for the award of Higher National Diploma (HND).

Let me state here that I was motivated to write on the topic “Accounting Procedures in Partnership Business” mainly because of the weight of area of Accounting in our society.

Looking back at the quality of lectures received on the Accounts of Partnership and it procedures, I can now happily say that this work is a dream come true.

The purpose of this work is to make known to people, the role Partnership Accounts plays in our society.

This project is organized in Five Chapters. Chapter one Introduction and origin of Accounting, which presents the background of the study, statement of hypothesis, objectives of study, delimitation, scope of study and limitation and definition of terms.

In chapter two, the existing literature and the history of the topic, nature of partnership business, history and method of studying Accounting Procedures in Partnership business will be reviewed.

In chapter three, the research methodology, that is the source of data used will be explained.

Chapter four will deal with the presentation and data analysis, other findings and Test of hypothesis.

The fifth and final chapter deals with possible recommendations, conclusion and summary and Bibliography.

TABLE OF CONTENTS

CONTENTS PAGES

TITLE PAGE i

APPROVAL PAGE ii

DEDICATION iii

ACKNOWLEGEMENT iv

ABSTRACT vi

TABLE OF CONTENTS viii

CHAPTER ONE

1.0 INTRODUCTION

1.1 Origin of Accounting

1.2 Background of the Study

1.3 Statement of Problem

1.4 Research Questions

1.5 Statement of Hypothesis

1.6 Objectives of the Study

1.7 Significance of the Study

1.8 Delimitation, Scope of the Study and Limitation

1.9 Definition of Terms

CHAPTER TWO

2.0 LITERATURE REVIEW

2.1 Introduction

2.2.2 Formation/Creation of Partnership

2.2.3 Kinds of Partnership

2.2.4 Types of Partnership

2.2.5 Partnership Agreement

2.2.6 Entity Concept

2.2.7 Advantages and disadvantages of Partnership

2.3.1 History and Method of Study

2.3.2 Accounting Procedures in Partnership Business

2.3.3 Allocation of Partnership Profits

2.3.4 Admission of New Partner/Goodwill

2.3.5 Revaluation of Assets

2.3.6 Dissolution of Partnership using the Rule in

Garner V Murray and Piecemeal Realization

of Assets

2.3.7 Amalgamation of Partnership

2.3.8 Sale of a Partnership to a Limited Company

CHAPTER THREE

3.0 RESEARCH METHODOLOGY

3.1 Research Design

3.2 Area of Study

3.3 The Population

3.4 Sources of Data

3.5 Location of Data

3.6 Method of Data Collection

3.7 Method of Data Analysis

3.8 Questionnaires Design

CHAPTER FOUR

4.0 DATA PRESENTATION AND ANALYSIS

4.1 Presentation

4.2 Data Analysis

4.3 Other Findings

4.4 Survey Instruments

CHAPTER FIVE

5.0 SUMMARY OF FINDING

5.1 Discussion of Findings

5.2 Conclusion

5.3 Recommendation

BIBLIOGRAPHY

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APA

YWH9nGq5c0006a088b224.87258818, C. (2018). ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA). Afribary. Retrieved from https://beta.afribary.com/works/accounting-procedures-in-partnership-business-a-case-study-of-s-and-c-building-and-trading-company-awka-8339

MLA 8th

YWH9nGq5c0006a088b224.87258818, CXRbMXY5c0006a08804a6.07849201 "ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)" Afribary. Afribary, 29 Jan. 2018, https://beta.afribary.com/works/accounting-procedures-in-partnership-business-a-case-study-of-s-and-c-building-and-trading-company-awka-8339. Accessed 28 Apr. 2025.

MLA7

YWH9nGq5c0006a088b224.87258818, CXRbMXY5c0006a08804a6.07849201 . "ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)". Afribary, Afribary, 29 Jan. 2018. Web. 28 Apr. 2025. < https://beta.afribary.com/works/accounting-procedures-in-partnership-business-a-case-study-of-s-and-c-building-and-trading-company-awka-8339 >.

Chicago

YWH9nGq5c0006a088b224.87258818, CXRbMXY5c0006a08804a6.07849201 . "ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)" Afribary (2018). Accessed April 28, 2025. https://beta.afribary.com/works/accounting-procedures-in-partnership-business-a-case-study-of-s-and-c-building-and-trading-company-awka-8339

ACCOUNTING PROCEDURES IN PARTNERSHIP BUSINESS (A CASE STUDY OF S AND C BUILDING AND TRADING COMPANY AWKA)

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