AA-19-Accounting Treatment for Conversion of Sole Proprietorship into Partnership

All Respected members,

Please educate me if a sole proprietorship convert into a partnership firm and a coming partner is not investing anything but share of profit of both partners will be 50% each; how accounting treatment will be done at start ?

Further, supose that if some amount in sole proprietorship bank account and we transfer it to partnership bank account what will be accounting treatment for this as well ? 

Thanks in advance for your precious time and efforts to reply of this query.