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okay so we already talked about the two ways that a new partner can join a partnership now lets talk about one more stuff that has to happen before the new partner can join we need to update the asset accounts for the other existing partners before the new partner can join so that anything that has changed in value can go ahead and be assigned to the old partners before the new partner comes on so let me show you how this works so we have Connie invested thirty thousand dollars in the : amber sina partnership for ownership equity of thirty thousand dollars so automatically we can see that this is a new partner going to contribute assets to a partnership prior to the investment the land was revalued to a market value of two hundred sixty thousand from a book value of two hundred thousand coal and embracing the share net income and a one to two ratio so the market value has gone up sixty thousand dollars because theres a difference between 260 and 200 of sixty thousand dollars so we ne
