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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Partnership law and accounting
Author:Ghartey, Ato
Year:1975
Periodical:Review of Ghana Law
Volume:7
Issue:2
Pages:113-126
Language:English
Geographic term:Ghana
Subject:company law
External link:https://heinonline.org/HOL/Page?handle=hein.journals/rvghana7&id=121
Abstract:Professor L.C.B. Gower, appointed Commissioner under the Commission of Enquiry Ordinance to enquire into the working and administration of the then company law in Ghana, recommended that separate from and supplementing the Companies Code, there should be an Incorporated Private Partnership Act. This Act which was drafted by Professor Gower came into effect on 1-1-1963 under the caption Incorporated Private Partnerships Act, 1962 (Act 152). Because there are significant differences between the Ghanaian Partnership Act and the English and American counterparts, this article examines these differences. Sections: Significant features of partnerships - Significant changes under the Ghanaian Act - Definition of capital deficiency - Application of the rule in the 1890 Act - Application of the rule in Garner v. Murray (1904) 1 Ch. 57 - Application of Gower's rule - Comparative statements of partnership liquidation and cash distributions: under the three approaches - Computation of capital balances of partners - Evaluation of Gower's proposal - Law and accounting - Conclusion. Notes; ref.
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