بيان رؤوس أموال الشركاء

A Statement of Partners’ Capital shows the changes in each partner’s capital account during an accounting period.
It records their contributions, share of net income or loss, withdrawals, and the ending balance. 
This statement helps track how each partner’s investment in the business changes over time. 
Suppose two friends, Maya and Jake, run a small bakery partnership called Sweet Crumbs. 
At the beginning of the year, Maya had fifty thousand dollars, and Jake had forty thousand dollars in their capital accounts. 
The bakery earns a profit of thirty thousand dollars during the year, and they agree to share it equally. 
Both partners also withdraw five thousand dollars each for personal use.
Maya makes an additional withdrawal of two thousand dollars. Overall, her capital increases by fifteen thousand dollars from the profit and decreases by seven thousand dollars due to the withdrawals. Her final ending capital is fifty-eight thousand dollars.
Jake’s capital increases by fifteen thousand dollars from profit and decreases by five thousand dollars from withdrawals, resulting in an ending balance of fifty thousand dollars.
This process reflects each partner’s updated capital and share in the business.