Partners

3 Partners , They Bought ( 100 Metre Land * 1500 = 150000 )
1st partners Paid ( 100,000 ) 2nd Partner Paid ( 25,000 )
3rd Partner Paid ( 25,000 $ )

Then They Sold It ( 100*2250$ = 225,000 $ )
How Can I Record It To Get The Net Profit Plus The Paid Money For Each Partner

Read about capital accounts: https://www.manager.io/guides/best-practices/capital-accounts. Then ask specific questions.

  1. You would take up the land purchase by debit the Balance Sheet - Asset - Land account 150,000 and credit the Balance Sheet - Equity - Capital Accounts - Partner 1 100,000, Partner 2 25,000, Partner 3 25,000.

  2. When the land is sold do a Receive Money for 225,000 with the first line Account being Land for 150000
    and the second line Account being (P&L) Profit on Sale for 75,000

However, an alternate for (1), if the Partners had paid the funds into a Cash Account first and then purchased the land second would be: Receive Money with separate Account lines for each Partners contribution, then a Spend Money with the Account being Land

thanks for all , can i use the land as ( inventory items ) ??
because i will sold it again with profit ?

bought:

cr bank 150,000
db land (as fixed asset or in some cases stock) 150,000

sold:

db bank 225,000
cr land (or stock) 150,000
cr profit 75,000

profit can be paid out (cr bank 75,000 db retaining earning (or dividends) 75,000) as dividends maintaining proportions:

1st partner 100/150*75

2,3 nd parner: 25/150*75

For me most convenient way is to use journal, but in Manager you need to use Cash account for payments

You could, but you never expect to buy or sell that land again. Yet the item will remain forever because you once bought and sold it. Unless specific identification is necessary, a generic land account might be more convenient. You could also explore Special Accounts or Custom Control Accounts. Search the forum for discussions about them.