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foreign s and welcome to another learn extra accounting show on Partnerships so you may have watched some of our previous shows in which we did the partnership Ledger account the focus on todays show is on the income statement and on the balance sheet this is an extremely important section of work that youve got to master because at the end of the year exam you will usually get a question of between 80 to 100 marks on this these are the adjustments that youve learned in grade 10 and what were doing is were extending them to grade 11 where were going to look at the effect on a partnership instead of on the sole proprietor so the key focus of this lesson is first of all knowing how to prepare an income statement for a partnership so you will have done an income statements in grade 10 before and now were going to adjust the income statement very very slightly dealing with a partnership instead of a sole proprietor and then whats even more important is preparing a balance sheet for