225k views
3 votes
The admission of a partner does not change the composition of partner's equity if the new partner purchases the old partner's interest by paying the old partner directly. True or False?

User Mehraban
by
7.6k points

1 Answer

3 votes

Final answer:

True, the composition of partner's equity does not change when a new partner directly purchases an existing partner's interest, as the overall equity of the business remains the same.

Step-by-step explanation:

The statement "The admission of a partner does not change the composition of partner's equity if the new partner purchases the old partner's interest by paying the old partner directly" is generally true. When a new partner buys out an existing partner's interest, the equity of the business as a whole does not change, because the transaction is between individuals outside of the business accounts. For example, if the value of a partner's equity in the business is $250,000, and a new partner pays this amount to the old partner, the total equity remains unchanged, although ownership has transferred.

User Garie
by
8.9k points