OverviewThe Senior Accounting Series is a range of textbook/workbooks with extensive course notes that has been designed for senior secondary courses and introductory courses at tertiary level. Although it is primarily based on the prescription for the New Zealand Certificate in Educational Achievement, Levels 3 and 4, the series is suitable for use in other courses where students have already mastered the essential elements of the accounting cycle. Partnerships has been specifically developed to meet the requirements of Achievement Standard 91405 (3.2), introduced in 2013. It provides comprehensive coverage of the accounting process relating to the formation of partnerships and the preparation of their year-end financial statements, with emphasis on the distribution of profit. Relevant provisions of the Partnership Act 1908 are also discussed in depth. The text is fully explained with comprehensive worked examples, interspersed with graduated activities that develop students' skills and confidence as the topic progresses. The final activity is a full practice exercise that resembles the requirements of the assessment. Solutions to all of the exercises are provided in the Teachers' Guide, which is an overprinted version of the student edition available for seperate purchase.