Professional Documents
Culture Documents
Dalam perkongsian berhad, rakan-rakan kongsi adalah mempunyai liabiliti
yang terhad kepada jumlah modal yang dilaburkan dan tidak mempunyai
kuasa dalam pengurusan perniagaan. Dalam perkongsian ini, mesti ada
sekurang-kurangnya seorang rakan kongsi biasa yang menanggung semua
liabiliti perniagaan dan bertanggungjawab terhadap pengurusan perniagaan.
Jenis-Jenis Rakan Kongsi
Rakan Kongsi Aktif
o mengambil bahagian yang aktif dalam pengurusan dan biasanya
dibayar gaji.
Rakan Kongsi Lelap
o hanya menyumbangkan modal dan tidak mengambil bahagian di
dalam pengurusan perniagaan.
Rakan Kongsi Nominal (Namaan)
o membenarkan namanya digunakan di dalam perniagaan sebagai
rakan kongsi tanpa melaburkan modal. Ia tidak menerima
pembahagian keuntungan tetapi liabilitinya adalah tidak terhad
(kerana namanya didaftarkan sebagai rakan kongsi).
Rakan Kongsi Berhad
o mempunyai liabiliti terhad kepada jumlah modal yang dilaburkan
sahaja dan tidak ada kuasa pengurusan tetapi boleh memeriksa
buku-buku rekod dan akaun perniagaan.
o
Sebab-sebab Perniagaan Perkongsian Dibubarkan
Sesuatu perkongsian boleh dibubarkan kerana salah satu sebab yang berikut :
o Kematian, kebankrapan atau ketidaksiuman salah seorang pekongsi.
o Tercapainya tujuan penubuhan perkongsian itu.
o Berakhirnya tempoh masa perkongsian.
o Tercetus peperangan.
o Sebagai akibat tindakan guaman atau dengan perintah mahkamah
untuk membubarkannya.
o
Kebaikan Perniagaan Perkongsian ialah :-
Lebih modal dapat dikumpulkan.
Dapat menggunakan kepakaran dari rakan-rakan kongsi yang
berkemungkinan mempunyai kemahiran, pengetahuan dan pengalaman yang
berlainan.
Pengkhususan kerja dapat dilakukan dengan adanya pelbagai kemahiran dan
kepakaran tersendiri dari rakan-rakan kongsi.
Risiko perniagaan dapat disebarkan (dikongsi) antara rakan-rakan kongsi.
Persaingan dapat dikurangkan melalui perkongsian, dengan itu perbelanjaan
untuk persaingan dapat diagihkan bagi meningkatkan jualan dan
memperkembangkan perniagaan.
Perkongsian masih lagi mudah untuk ditubuhkan berbanding penubuhan
syarikat atau koperasi. Ianya hanya perlu didaftarkan dengan Pendaftar
Perniagaan dan mendapatkan lesen perniagaan dari pihak berkuasa tempatan.
Perkongsian
• Risiko perniagaan dapat diagihkan dan dikongsi bersama antara rakan kongsi.
Kelemahan Perniagaan Perkongsian
• Setiap rakan kongsi memikul tanggungjawab yang sama. Ini bermakna anda bertanggungjawab ke atas
segala risiko dan hutang perniagaan sekalipun ia berpunca dari tindakan rakan kongsi anda. Dengan liabiliti
tidak terhad, setiap rakan kongsi juga bertanggungjawab menggunakan sumber peribadi untuk melunaskan
hutang rakan-rakan kongsinya.
• Percanggahan pendapat dan pertikaian mungkin berlaku di kalangan rakan kongsi dan ini boleh
mengganggu perancangan perniagaan atau kecekapan pengendalian perniagaan.
Jangka hayat perniagaan perkongsian adalah terhad. Jika salah seorang rakan kongsi menarik diri, muflis
atau meninggal dunia, perkongsian mungkin terpaksa dibubarkan.
This Partnership Agreement is made on [Insert Date] between [Insert Name of Party 1] and [Insert Name of Party 2].
1. Name and Business
The parties hereby form a partnership under the name of [Insert Business Name] to produce [Insert
Business Product/Service]. The principal office of the business shall be [Insert Address].
2. Term
The partnership shall begin on [Insert Date], and shall continue until terminated.
3. Capital
The capital of the partnership shall be contributed in cash by the partners as follows:
o A separate capital account shall be maintained for each partner.
o Neither partner shall withdraw any part of their capital account.
o Upon the demand of either partner, the capital accounts of the partners shall be
maintained at all times in the proportions in which the partners share in the profits and
losses of the partnership.
4. Profit and Loss
The net profits of the partnership shall be divided equally between the partners and the net losses
shall be borne equally by them. A separate income account shall be maintained for each partner.
Partnership profits and losses shall be charged or credited to the separate income account of each
partner. If a partner has no credit balance in their income account, losses shall be charged to their
capital account.
5. Salaries and Withdrawals
Neither partner shall receive any salary for services rendered to the partnership. Each partner may,
from time to time, withdraw the credit balance in their income account.
6. Interest
No interest shall be paid on the initial contributions to the capital of the partnership or on any
subsequent contributions of capital.
7. Management Duties and Restrictions
The partners shall have equal rights in the management of the partnership business, and each
partner shall devote their entire time to the conduct of the business. Without the consent of the
other partner neither partner shall on behalf of the partnership borrow or lend money, or make,
deliver, or accept any commercial paper, or execute any mortgage, security agreement, bond, or
lease, or purchase or contract to purchase, or sell or contract to sell any property for or of the
partnership other than the type of property bought and sold in the regular course of its business.
8. Banking
All funds of the partnership shall be deposited in its name in such checking account or accounts as
shall be designated by the partners. All withdrawals therefrom are to be made upon checks signed
by either partner.
9. Books
The partnership books shall be maintained at the principal office of the partnership, and each
partner shall at all times have access thereto. The books shall be kept on a fiscal year basis, and
shall be closed and balanced at the end of each fiscal year. An audit shall be made as of the closing
date.
10. Voluntary Termination
The partnership may be dissolved at any time by agreement of the partners, in which event the
partners shall proceed with reasonable promptness to liquidate the business of the partnership. The
partnership name shall be sold with the other assets of the business. The assets of the partnership
business shall be used and distributed in the following order:
(a) to pay or provide for the payment of all partnership liabilities and liquidating expenses
and obligations;
________________________ ________________________