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Class 12 Accountacy Chapter 8 Dissolution of partnership firm Handwritten notes free PDF Download 2023

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Class 12 Accuntancy Chapter 8 Dissolution of partnership firm Handwritten notes PDF free Download 2023

Dissolution of Partnership Firm

Dissolution of a partnership firm is the process through which it is dissolved and brought to an end. It is the termination of the existence of a partnership firm. In this article, we are going to discuss the dissolution of a partnership firm as per the provisions of the Indian Partnership Act, 1932.

Dissolution of a partnership firm can be classified into two types:

1. Compulsory Dissolution: Compulsory dissolution is the dissolution of a partnership firm due to any external force beyond the control of the partners. It happens when the partnership agreement is terminated due to any legal or statutory reasons. In this case, the firm has to be compulsorily dissolved.

2. Voluntary Dissolution: Voluntary dissolution is the dissolution of a partnership firm due to the mutual consent of the partners. In this case, the firm is dissolved when the partners decide to end the business.

The dissolution of partnership firm is a complex process and requires proper legal formalities to be followed. The most important step in the dissolution of the partnership firm is to prepare a dissolution deed. The dissolution deed contains all the details related to the dissolution of the firm, such as the date of dissolution, the reason for dissolution, the rights and liabilities of the partners, etc.

Apart from the dissolution deed, the partners should also prepare the final accounts of the firm and get them audited. The accounts should be closed and the assets of the firm should be distributed among the partners as per their shares.

Once the dissolution deed is prepared and the final accounts of the firm are audited, the partners should file the necessary returns with the Registrar of Firms. This is done to make the dissolution official and to notify the public about the dissolution of the firm.

We hope that this article has helped you understand the dissolution of partnership firm and its various aspects. For more information on this topic, you can download our free PDF on Class 12 Accountancy Chapter 8: Dissolution of Partnership Firm.

INDEX

Chapter 1- Financial statements of not for profit organisation

Chapter 2- Accounting for partnership firms fundamentals

Chapter 3- Goodwill nature and valuation

Chapter 4- Change in profit sharing ratio among the existing partners

Chapter 5- Admission of a partner

Chapter 6- Retirement of a partner

Chapter 7- Death of Partner

Chapter 8- Dissolution of partnership firm

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It is very eassy to download any kind of study material from our website. If You are facing any kind of problem to download Dissolution of partnership firm  Handwritten notes of Accountacy  Resources Notes then you can watch this video https://www.youtube.com/watch?v=UaNUJ5Omwtk

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