CA Foundation Accounts | Dissolution of Partnership Firms & LLPs | Concepts Explained

Описание: 📚 CA Foundation Accountancy – Dissolution of Partnership Firms and LLPs

In this lecture, we explain the concepts related to the Dissolution of Partnership Firms and LLPs. This is a very important chapter in CA Foundation exams, as it deals with how a partnership business comes to an end and how accounts are settled.

👉 Key Learnings in this video:
✅ Meaning of Dissolution – Firm vs Partnership
✅ Types of Dissolution (By Agreement, Compulsory, Court Order, etc.)
✅ Settlement of Accounts on Dissolution (as per Section 48 of Partnership Act)
✅ Concept of Realisation Account (conceptual explanation)
✅ Treatment of Assets & Liabilities on Dissolution
✅ Distribution of Cash among Partners
✅ Difference between Dissolution of Firm vs LLP Dissolution (overview)

This session focuses on conceptual clarity so that you can handle exam questions without needing to memorize too much.

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