Monday 13 June 2016

Features of Partnership

Significant Features of partnership:
Before dealing with  the accounting Problem regarding important factors of the partnership organization. One of the basic point is that a partnership is not a separate legal entity in itself, but merely a voluntary association of individuals.
 following  are the significant features of partnerships.

Ease of formation:
when two or more than two persons agree to become a partners, partnership is automatically  created, It is mutually understanding among the partners and requiring no legal formality for forming it.

Combined Judgment and managerial Skills:
An old idiom “Two heads are better than one”. In most of the cases two or more persons complement each other in securing maximum operational efficiency.

Large capital:
The Capital can easily be doubled, or increased by bringing in additional owners.
Younger can enter in business:
New blood can be infused into the business by admitting  them as partner(s). Thus the business can utilize and adjust the 
commercial minded young men, or to train the  youngers for business mentality.
Mutual Agency:
The partnership is bounded by the acts of any partner as long as these acts are within the scope of normal operations. This factor of mutual agency suggest the need for taking the great caution in the selection of a partner, because the presence of any cause
 loss.
Unlimited liability: The unlimited liability of a partner is double
 advantage to the business. It enables the partner to raise larger funds because it offers a great margin of safety to the suppliers who know that the partners are liable to the full extent of their private properties. The actually fact is that each partner is bounded to pay business liabilities upto the last paisa.


 

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