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CONCEPTUAL

C1 Identify characteristics of partnerships and similar organizations. (p. D-2)

ANALYTICAL

A1 Compute partner return on equity and use it to evaluate partnership performance. (p. D-14)

PROCEDURAL

P1 Prepare entries for partnership formation. (p. D-5)

P2 Allocate and record income and loss among partners. (p. D-5)

P3 Account for the admission and withdrawal of partners. (p. D-8)

P4 Prepare entries for partnership LP-D liquidation. (p. D-11)