Now that the business is running, the plot thickens with the distribution of profits and losses. It isn't always a simple split; the "story" here involves . The partners must decide how to reward those who work harder or invest more. Chapter 3: The Turning Point (Dissolution)
Focuses on share capital transactions subsequent to original issuance and treasury stock policies.
A critical area is the management of accumulated profits. The authors explain the accounting for various types of dividends (cash, property, and stock) and the restriction of retained earnings .