1.2 หนี้สิน แบ่งเป็น 2 ประเภท คือ ห

1.2 liability is divided into two categories, external debt and liabilities was.1.3 cost of shares held by each partner's name. 2. listing and selling assets, income from the sale of assets by the partners to bring into line the costs reduce or increase the share of profit and loss. 3. payment of the external debt 4. pay the internal debt, even though the process of internal debt payments will occur prior to the night. 5. reimbursement costs. Steps to make a settlement statement. In making the settlement statement is divided into four cases. 1. partner with sufficient capital to bear losses from the settlement. 2. There is not enough capital partners to bear losses from the liquidation, but with money to loan Department. 3. There is not enough capital partners to bear losses from the settlement, but there is no money to loan Department. 4. other assets, rather than selling one period.

1.2 Liabilities divided into two categories: external debt and liabilities
1.3 Capital Partners. Organized by the name of each partner.
2. Show disposal. And the share of income from the sale of assets to a partner by leading to a reduction or increase of capital based on the ratio of profit and loss
3. External liabilities
4. Domestic debt Although the process of internal debt. It happened before the night
5. Capital repayment
process for the preparation of the statement of account
in the preparation of the statement of account divided into four cases.
1. Partners have sufficient capital to absorb the losses. The settlement of
two. Partners have insufficient capital to absorb losses from the liquidation. But the department has recovered
three. Partners have insufficient capital to absorb losses from the liquidation. But there is no money to borrowers Department
4. The disposal of assets other than one period.

1.2 liability is divided into 2 type is the external liabilities and debts
1.3 capital of partner, classified according to the name of each partner.
2.List sell assets. And divide the profit loss from asset sales partners by the individual to reduce or increase the cost ตามอั exchange profit loss
3. Liquidate outside.
4.Liquidate inside, although the process will happen before the goods within the settlements 5. Pay back the capital return

process statement of account.
in preparation of the statement of account can be divided 4 cases.
1.Partners have enough capital to bear the loss from liquidation
2 partnership capital is not enough ที่จะรับภาระ loss from the account, but the money to the borrower
3.Partners capital not enough to bear the loss of liquidation, but didn't have the money to the borrower
4. การจำหน่าย assets other than one installment
.