Dissolution of Partnership Firm | Journal Entries Explained | Accountancy Class 12 commerce (Part 1)
Автор: SHAPERS EDUCATION
Загружено: 2025-08-28
Просмотров: 135
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In this video, we begin with Chapter: Dissolution of Partnership Firm from Class 12 Accountancy (Gujarat Board). This is Part 1, where we will cover the complete concept of dissolution and focus on important journal entries.
📌 Topics Covered in this Part:
• Meaning and concept of dissolution of a firm
• Difference between dissolution of partnership and dissolution of firm
• Accounting treatment during dissolution
• Step-by-step explanation of journal entries:
• Closing assets and liabilities
• Realisation account entries
• Settlement of creditors and partners
• Distribution of cash
• Key points for exams and common mistakes to avoid
👉 In Part 2, we will solve full-fledged questions based on dissolution for better practice and understanding.
This video is very useful for Class 12 Commerce students (Gujarat Board, CBSE, and other state boards), as dissolution is one of the most important topics in partnership accounts.
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