Prime accordée à un associé lors de son retrait

In a general partnership, when a partner withdraws and receives more than their capital balance, the difference is recorded as a bonus.
The bonus may result from asset values exceeding their book values or unrecorded goodwill.
For example, Emma, Daniel, and Sarah are equal partners in a general partnership, each with a capital balance of fifty thousand dollars.
After some time, Sarah voluntarily withdraws from the partnership, while Emma and Daniel continue the business.
Sarah’s capital account shows a balance of fifty thousand dollars.
The firm, however, agrees to pay her sixty thousand dollars from partnership assets, as the firm's assets have a fair value exceeding their book value.
Since the payment exceeds her capital balance, the additional ten thousand dollars is treated as a bonus to Sarah.
This bonus is divided equally between Emma and Daniel. Each transfers five thousand dollars from their capital account to Sarah's capital account.
The firm then pays her sixty thousand dollars by debiting Sarah’s capital account and crediting the cash account.
This adjustment properly records Sarah’s withdrawal and the bonus shared by the remaining partners.