Accounting For Partnership in Amharic : Formation Of Partnership (2021)

A partnership is an association of two or more persons to carry-on as co-owners of a business for profit.

This association is based on a partnership agreement or contract known as the articles of a partnership.

A partnership form of business organization is not restricted to any particular type of business; it can be service rendering, manufacturing or merchandising form of business.

ሽርክና ሁለት ወይም ከዚያ በላይ የሆኑ ሰዎች እንደ የንግድ ሥራ የጋራ ባለቤትነት ሆነው ለትርፍ የሚሠሩበት ማህበር ነው።

ይህ ማህበር የአጋርነት አንቀጾች በመባል በሚታወቀው የአጋርነት ስምምነት ወይም ውል ላይ የተመሠረተ ነው።

የንግድ ድርጅት የአጋርነት ቅፅ ለየትኛውም የንግድ ዓይነት አይገደብም ፤ እሱ የአገልግሎት ማቅረቢያ ፣ ማምረት ወይም የንግድ ዓይነት ሊሆን ይችላል።
introduction 0:00
Definition of partnership 0:43
Characteristics of partnership 4:43
Advantage and disadvantage of partnership 9:56
Recording formation of partnership 15:07
Liquidation of Partnership 16:49
Examples 20:52

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