Q.Pass the necessary journal entry on dissolution of a partnership firm if an unrecorded creditor of ₹ 40,000 was paid by a partner, Amar, at a discount of 10%.
Concept understanding — Dissolution Accounting Treatment
Dissolution of a Partnership Firm – The Accounting Treatment
Let’s start with something you already know. Imagine you and a friend run a small tiffin service together. You both put in money, buy utensils, rent a space, and share the profits. One day, you decide to stop. You sell the utensils, pay the rent you owe, and split whatever cash is left. That’s dissolution — the end of the partnership.
Now, in Accountancy, dissolution means the firm ceases to exist. All assets are sold, all liabilities are paid off, and the remaining money (or loss) is divided among the partners. The accounting treatment is simply the set of rules we follow to record this winding-up process in the books.
Why does dissolution need a separate treatment?
During the life of a firm, we use a Profit and Loss Appropriation Account to share profits, and a Capital Account to track each partner’s stake. But when the firm dissolves, we stop using those accounts. Instead, we open a Realisation Account — the star of dissolution accounting.
The Realisation Account is like a temporary “sale and settlement” account. It collects:
- All assets (except cash/bank) at their book value.
- All liabilities (except partner’s loan or capital) at their book value.
- The actual sale proceeds of assets.
- The actual payment made to settle liabilities.
- Any expenses of dissolution.
At the end, the balance of the Realisation Account — profit or loss on realisation — is transferred to the partners’ capital accounts in their profit-sharing ratio.
The accounting treatment step-by-step
Step 1: Transfer assets (except cash/bank) to the debit of Realisation Account
Journal entry:
Realisation A/c Dr. [Book value of all assets except cash/bank]
To Sundry Assets A/c [Individually or collectively]
Why? Because we are removing the assets from the books. The Realisation Account now “holds” them.
Step 2: Transfer liabilities (except partner’s loan or capital) to the credit of Realisation Account
Journal entry:
Sundry Liabilities A/c Dr. [Book value of all liabilities]
To Realisation A/c [Total liabilities]
Why? Liabilities are obligations. By transferring them to the credit side, we show that the Realisation Account will now handle their payment.
Step 3: Record sale of assets
When assets are sold:
Bank A/c Dr. [Actual sale amount]
To Realisation A/c [Sale proceeds]
If an asset is taken over by a partner (instead of sold outside):
Partner’s Capital A/c Dr. [Agreed value]
To Realisation A/c [Agreed value]
Step 4: Record payment of liabilities
When liabilities are paid:
Realisation A/c Dr. [Amount paid]
To Bank A/c [Amount paid]
If a liability is taken over by a partner:
Realisation A/c Dr. [Amount of liability]
To Partner’s Capital A/c [Amount of liability]
Step 5: Record dissolution expenses
If paid by the firm:
Realisation A/c Dr. [Expense amount]
To Bank A/c [Expense amount]
If paid by a partner personally (and not reimbursed), no entry is needed — it’s treated as the partner’s contribution.
Step 6: Close the Realisation Account
After all assets are sold and liabilities paid, the Realisation Account will have a balance.
- If the credit side is larger → Profit on Realisation → transfer to partners’ capital accounts in profit-sharing ratio.
- If the debit side is larger → Loss on Realisation → transfer to partners’ capital accounts in profit-sharing ratio.
Journal entry for profit:
Realisation A/c Dr. [Profit amount]
To Partner’s Capital A/c [Each partner’s share]
For loss:
Partner’s Capital A/c Dr. [Each partner’s share]
To Realisation A/c [Loss amount]
Step 7: Close partners’ capital accounts
After all adjustments, the capital accounts show the final amount due to each partner. This is paid in cash:
Partner’s Capital A/c Dr. [Final balance]
To Bank A/c [Amount paid]
If a partner’s capital account shows a debit balance (they owe the firm), they bring in cash:
Bank A/c Dr. [Amount brought in]
To Partner’s Capital A/c [Amount brought in]
The format of the Realisation Account
Here’s how it looks in the NCERT textbook style:
| Dr. | Realisation Account | Cr. |
|---|---|---|
| Particulars | Amount (₹) | Particulars |
| To Sundry Assets (all except cash/bank) | XXX | By Sundry Liabilities (all except partner’s loan/capital) |
| To Bank (liabilities paid) | XXX | By Bank (assets sold) |
| To Bank (dissolution expenses) | XXX | By Partner’s Capital (assets taken over) |
| To Partner’s Capital (liabilities taken over) | XXX | By Partner’s Capital (liabilities taken over) |
| To Partner’s Capital (profit transferred) | XXX | By Partner’s Capital (loss transferred) |
| Total | XXX | Total |
The Realisation Account is not a Profit and Loss Account. It does not show revenue or expenses of the business — only the gains or losses from converting assets to cash and settling liabilities.
A key distinction: Dissolution vs. Partnership Dissolution
In Class 12, you study dissolution of a partnership firm (the whole firm ends). This is different from dissolution of partnership (where the firm continues but partners change). In the latter, we use a Revaluation Account, not a Realisation Account. Don’t mix them up.
Common mistake to avoid
Students often forget to transfer all assets (except cash/bank) and all liabilities (except partner’s loan or capital) to the Realisation Account. Also, remember: cash and bank balances are not transferred — they remain in the Bank Account and are used to pay off dues.
Final takeaway
Dissolution accounting is about closing the books cleanly. The Realisation Account is the temporary workspace where we:
- Remove assets and liabilities from the books.
- Record actual sale and payment amounts.
- Find the net gain or loss.
- Distribute that gain/loss to partners.
- Finally, settle each partner’s capital account in cash.
Once the Bank Account is empty and all partners’ capital accounts show zero, the books are closed. The firm is dissolved.
When a partner settles a liability of the firm on dissolution, the firm owes that partner the amount actually paid. Because this creditor was unrecorded (it never appeared in the books), no liability was transferred to the Realisation Account, so only the actual cash paid is recorded.
Amount actually paid by Amar = ₹40,000 − 10% of ₹40,000 = ₹40,000 − ₹4,000 = ₹36,000
Journal Entry
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| Realisation A/c ...Dr. | 36,000 | |||
| To Amar's Capital A/c | 36,000 | |||
| (Being unrecorded creditor of ₹40,000 paid by partner Amar at a 10% discount, i.e. for ₹36,000) |
Realisation A/c is debited and Amar's Capital A/c is credited with ₹36,000 (₹40,000 less the 10% discount). Since the creditor was unrecorded, only the ₹36,000 actually paid is recorded; the ₹4,000 discount is never paid, so it is never entered separately — it simply reduces the loss on realisation.
On dissolution, an unrecorded creditor of ₹40,000 settled by partner Amar at a 10% discount is recorded by debiting Realisation A/c and crediting Amar's Capital A/c with ₹36,000 — the amount actually paid. As the creditor was never in the books, only the payment is recorded; the ₹4,000 discount is simply not paid, so it never enters the accounts.
Concept First: Why Only ₹36,000 Is Recorded
On dissolution, all recorded assets and outside liabilities are transferred to the Realisation Account. An unrecorded creditor, by definition, was never brought into the books, so it is not transferred to the credit side of the Realisation Account. When such a liability is settled, we record only the settlement:
- The firm bears the cost of paying the liability → Realisation A/c is debited with the amount actually paid.
- Amar used his own money to pay it → his Capital A/c is credited with the same amount, because the firm now owes him that sum.
Since Amar settled the ₹40,000 creditor for ₹36,000, the firm's actual cost is only ₹36,000. The ₹4,000 discount is a benefit that is never paid out, so there is no separate entry for it — it reduces the loss on realisation automatically because a smaller amount is charged to Realisation.
Calculation
| Particulars | ₹ |
|---|---|
| Unrecorded creditor | 40,000 |
| Less: Discount @ 10% | (4,000) |
| Amount actually paid by Amar | 36,000 |
Journal Entry
| Date | Particulars | L.F. | Debit (₹) | Credit (₹) |
|---|---|---|---|---|
| Realisation A/c ...Dr. | 36,000 | |||
| To Amar's Capital A/c | 36,000 | |||
| (Being unrecorded creditor of ₹40,000 paid by partner Amar at a 10% discount, i.e. for ₹36,000) |
Common Mistake
Do not debit Realisation A/c with the full ₹40,000. Because the creditor was unrecorded, it was never credited to Realisation, so debiting ₹40,000 while crediting Amar only ₹36,000 leaves the entry unbalanced. Record only the ₹36,000 actually paid.
Realisation A/c Dr. ₹36,000 / To Amar's Capital A/c ₹36,000. The ₹4,000 discount is not recorded separately; it increases the profit (or reduces the loss) on realisation because only ₹36,000 is charged to the Realisation Account.
Showing the 12 most recent of 43 on this concept.
- CBSE 2026Set MARCH1 markMCQQ.To which account credit balance of general reserve is transferred at the time of the dissolution of a firm?(a) Realisation A/c(b) Cash A/c(c) Profit and loss A/c(d) Partners' capital A/c
›Reveal solutionSolution
The credit balance of general reserve is transferred to the partners' capital accounts on dissolution, so the answer is (d).
General reserve represents profits set aside in the past that were never distributed. It is not a liability to an outsider and is not connected with the sale of any asset, so it is not passed through the Realisation Account. On dissolution it is credited directly to the partners' capital accounts in their profit-sharing ratio.
✓Final answer(d) Partners' capital A/c.
- CBSE 2026Set MARCH1 markQ.Describe the methods of dissolution of a partnership firm.
›Reveal solutionSolution
A firm may be dissolved either without the court's intervention or through a court order.
- Dissolution without the intervention of the court:
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By mutual agreement of all partners.
-
Compulsory dissolution (for example when all but one partner become insolvent, or the business becomes unlawful).
-
On the happening of certain contingencies (expiry of the term, completion of the venture, death or insolvency of a partner), subject to the agreement.
-
By notice, where the partnership is at will, any partner may dissolve it by giving notice to the others.
-
Dissolution by the order of the court: When a partner becomes of unsound mind, is permanently incapable of performing duties, is guilty of misconduct, persistently breaches the agreement, transfers his interest, the business runs at a continuous loss, or on any other just and equitable ground, the court may order dissolution.
✓Final answerThe methods are: (1) dissolution without the court's intervention - by agreement, compulsory dissolution, on happening of contingencies, or by notice in a partnership at will; and (2) dissolution by order of the court.
- CBSE 2026Set MARCH1 markQ.How would you deal with the provident fund balance shown in the balance sheet at the time of dissolution?
›Reveal solutionSolution
Provident fund is an external liability; transfer it to the credit of the Realisation A/c and pay it in cash.
The provident fund represents amounts belonging to the employees that the firm must pay out. It is therefore a genuine liability to outsiders, not a partners' reserve.
On dissolution:
- Transfer entry: Provident Fund A/c Dr, To Realisation A/c (credit side of Realisation A/c).
- Payment entry: Realisation A/c Dr, To Cash/Bank A/c when the amount is actually paid.
Because it is an external liability, it is not distributed among the partners' capital accounts.
✓Final answerTreat it as an external liability - transfer it to the credit side of the Realisation A/c and discharge it by paying through Cash/Bank.
- CBSE 2026Set MARCH1 markQ.On dissolution of a firm, Partner's Loan Account is transferred to __________ Account.
›Reveal solutionSolution
On dissolution, the Partner's Loan Account is transferred to the Bank (Cash) Account when it is paid off.
A loan given by a partner to the firm is kept separate from the Realisation Account. In the order of payment on dissolution, outside liabilities are paid first, then the partner's loan, and finally the partners' capitals. The partner's loan is discharged by the entry: Partner's Loan A/c Dr, To Bank A/c - so its balance is transferred to (settled through) the Bank/Cash Account.
✓Final answerOn dissolution of a firm, Partner's Loan Account is transferred to the BANK (CASH) ACCOUNT.
It is not routed through the Realisation Account, unlike outside liabilities.
- CBSE 2026Set ANNUAL1 markMCQQ.On dissolution of the firm, General Reserve is transferred to(a) Realization A/c(b) Partners' Capital A/cs in their profit-sharing ratio(c) Partners' Capital A/cs in capital ratio(d) Cash A/c
›Reveal solutionSolution
General Reserve is an accumulated profit, so on dissolution it goes straight to the Partners' Capital Accounts in the profit-sharing ratio — never through the Realisation Account.
When a firm is dissolved, the Realisation Account is opened only to record the sale/realisation of external assets and the payment/settlement of external liabilities, and to work out the resulting profit or loss on realisation. Items such as General Reserve, Reserve Fund, and credit balance of Profit & Loss Account are not assets or liabilities to be "realised" — they represent profits already earned by the firm in earlier years but kept back (undistributed) for contingencies. Since this money genuinely belongs to the partners, it is transferred directly to the Partners' Capital Accounts in their existing profit-sharing ratio (not the capital ratio, and not via the Realisation Account).
This is distinct from how such a reserve is treated at admission or retirement of a partner (where it may first be adjusted through the old partners' capital accounts in the old ratio before the new ratio takes effect) — at dissolution, since the firm is winding up entirely, the full reserve is simply distributed to all partners in their profit-sharing ratio as a final step alongside the Realisation Account's profit/loss.
✓Final answerOption (b) "Partners' Capital A/cs in their profit-sharing ratio" — General Reserve, being an accumulated profit, is distributed to partners in their profit-sharing ratio on dissolution, not through the Realisation Account.
- CBSE 2026Set ANNUAL1 markMCQQ.On dissolution of the firm, the liability paid by the partner is to be credited to ............................... .(a) Bank Account(b) Realisation Account(c) Partner's Capital Account(d) Realisation Expenses Account
›Reveal solutionSolution
A liability paid by a partner personally (not out of the firm's bank) on dissolution is credited to that Partner's Capital Account.
On dissolution of a firm, all assets are realised and all liabilities are paid off through the Realisation Account. Normally, when the FIRM pays a liability out of its own bank/cash, the entry is:
Realisation A/c Dr.
To Bank A/c
But sometimes a partner personally pays a firm liability (e.g., a partner settles a creditor out of his own pocket because the firm's cash was tight, or he undertakes to discharge a specific liability as part of the settlement). In that case, the firm has not paid anything out of its own funds — instead, it now owes that amount to the partner who paid on its behalf. The correct entry is:
Realisation A/c Dr.
To Partner's Capital A/c
This credits the partner's capital account (increasing what the firm owes him / reducing what he owes the firm), rather than touching the Bank Account at all, because no firm cash moved.
✓Final answerA liability paid by a partner (out of his own funds) at the time of dissolution is credited to that Partner's Capital Account.
- CBSE 2026Set ANNUAL1 markQ.Which account is to be debited to write off Preliminary expenses appearing in the Balance Sheet at the time of dissolution of Partnership firm ?
›Reveal solutionSolution
Preliminary expenses (and other fictitious assets like a debit balance of P&L A/c) are written off directly to the Partners' Capital Accounts, NOT through the Realisation Account.
When a partnership firm is dissolved, every REAL asset (machinery, stock, debtors, premises, etc.) is transferred to the Realisation Account so that its realisation (sale) can be accounted for. However, some items appearing on the asset side of the Balance Sheet are not real, saleable assets at all — they are fictitious assets, representing expenses/losses not yet written off. Common examples: Preliminary Expenses, Discount on Issue of Debentures, debit balance of Profit & Loss Account, Deferred Advertisement Expenditure.
Since these items have no realisable value and cannot be "sold" on dissolution, they are NOT transferred to the Realisation Account. Instead, they are written off directly against the partners' own capital, in their old profit-sharing ratio, through the entry:
Partners' Capital A/cs Dr. (in old ratio)
To Preliminary Expenses A/c
This correctly reflects that these were always notional/non-recoverable amounts that ultimately reduce what the partners are entitled to receive on final settlement.
✓Final answerThe Partners' Capital Accounts (in their old profit-sharing ratio) are debited to write off Preliminary Expenses at the time of dissolution.
- CBSE 2025Set 67/4/11 markMCQQ.White, Shaun and Todd were partners in a firm sharing profits and losses equally. Shaun's wife had advanced a loan of ₹ 1,00,000 to the firm. The firm was dissolved. Shaun's wife's loan had already been transferred to Realisation account. The account credited to discharge Shaun's wife's loan will be : (A) Shaun's capital account (B) Bank account (C) Realisation account (D) Shaun's loan account
›Reveal solutionSolution
Bank Account is credited to discharge Shaun's wife's loan. A loan from a partner's wife is an outside (third-party) liability, so it is correctly transferred to the Realisation Account; when it is actually paid off, cash goes out and Bank is credited. The answer is (B) Bank account.
Concept: whose loan gets transferred to Realisation Account?
On dissolution, all external (third-party) liabilities are transferred to the credit side of the Realisation Account, and all assets (except cash/bank and fictitious assets) to its debit side. A crucial distinction decides where a "loan" goes:
- A partner's own loan to the firm (e.g. Shaun's Loan) is not routed through Realisation Account. It is settled through a separate Partner's Loan Account after outside liabilities are paid.
- A loan from a partner's wife or other relative is treated as an outside liability, because the wife is not a partner. It is transferred to the Realisation Account, exactly like creditors or bills payable.
So in this question, transferring Shaun's wife's loan to the Realisation Account is the correct treatment, not an error.
Discharging the loan
Once the loan sits on the credit side of the Realisation Account, paying it off is simply a payment of a liability during dissolution. The entry is:
Particulars L.F. Debit (₹) Credit (₹) Realisation A/c ....Dr. 1,00,000 To Bank A/c 1,00,000 (Being Shaun's wife's loan paid on dissolution) The account credited is Bank A/c, because cash flows out of the firm to settle the external liability.
Watch outDo not confuse this with a partner's own loan. A partner's own loan would be paid by debiting that Partner's Loan A/c and crediting Bank, and it is never transferred to Realisation. A relative's loan, by contrast, is an outside liability transferred to Realisation and then paid off through Bank.
Why the other options are wrong
- (A) Shaun's capital account — the loan is a liability owed to Shaun's wife, an outsider; it is not adjusted against Shaun's capital.
- (C) Realisation account — Realisation A/c is debited (not credited) when the liability is paid; the amount is already sitting on its credit side from the transfer entry.
- (D) Shaun's loan account — this is the wife's loan, not Shaun's own loan, so no partner's loan account is involved.
✓Final answerThe correct answer is (B) Bank account. Shaun's wife's loan is an external liability that was rightly transferred to the Realisation Account; discharging it is a payment of a liability, so the Realisation Account is debited and Bank Account is credited.
- CBSE 2025Set 67/6/11 markMCQQ.In the event of dissolution of a partnership firm, the order of payment of losses including deficiencies of capital shall be : (A)(i) First out of profits,(ii) Next by the partners individually in their profit sharing ratio,(iii) Lastly, if necessary, out of capital of partners. (B)(i) First out of capital of partners,(ii) Next out of profits,(iii) Lastly, if necessary, by the partners individually in their profit sharing ratio. (C)(i) First by the partners individually in their profit sharing ratio,(ii) Next out of profits,(iii) Lastly, if necessary, out of capital of partners. (D)(i) First out of profits,(ii) Next out of capital of partners,(iii) Lastly, if necessary, by the partners individually in their profit sharing ratio.
›Reveal solutionSolution
The correct order of payment of losses (including capital deficiencies) on dissolution is: first out of profits, next out of capital, and lastly by partners individually in their profit-sharing ratio — Option (D).
Concept: Order of Application of Losses on Dissolution
When a partnership firm dissolves, assets are realised and liabilities are settled. The difference between what is realised and what is owed often results in a loss (or gain). The Indian Partnership Act, 1932, and accounting principles establish a clear hierarchy for absorbing these losses.
The fundamental principle is that losses are business obligations first, to be met from business resources before calling upon partners' personal wealth. This mirrors the logic of appropriation: profits belong to the firm before distribution, so losses must be borne by the firm's accumulated resources before partners contribute individually.
The Three-Stage Hierarchy
Stage 1: Out of Profits
Any accumulated profits (reserves, undistributed profits, profit and loss account credit balance) are applied first. These are the firm's retained earnings and represent the primary cushion against losses.
Stage 2: Out of Capital
If profits are insufficient, the loss is charged against the partners' capital accounts in their profit-sharing ratio. Capital represents the partners' investment in the firm — it is the second line of defence. Each partner's capital is reduced proportionately.
Stage 3: By Partners Individually (Personal Contribution)
If even after exhausting capital accounts a partner's capital account shows a debit balance (a deficiency), that partner must bring in cash from personal resources to make good the deficiency. This is the last resort. The partner with the deficiency has a personal liability to contribute, because losses are shared in the profit-sharing ratio and his share of losses exceeded his capital.
Watch outA common confusion: students sometimes think capital is applied before profits, or that partners contribute individually before touching capital. Remember, the firm's own resources (profits, then capital) are exhausted first; only a residual deficiency triggers personal contribution.
Why This Order?
The logic is rooted in the nature of partnership:
- Profits are collective earnings held by the firm. They exist precisely to absorb fluctuations, including losses.
- Capital is the partners' stake in the firm. It is meant to fund operations and bear risk, so it is the natural second absorber.
- Personal contribution is invoked only when a partner's share of the loss creates a deficit beyond what his capital can cover. This respects limited liability to the extent of capital, but enforces the profit-sharing agreement when capital is insufficient.
This sequence ensures that the firm's internal resources are fully utilised before any partner is asked to dip into personal funds, and it treats all partners equitably according to their profit-sharing ratio.
Application to the Question
Let's examine each option:
(A) suggests profits → partners individually → capital. This is incorrect because it asks partners to contribute personally before their capital is applied, which contradicts the principle that capital is a firm resource to be used before personal funds.
(B) suggests capital → profits → partners individually. This reverses the first two stages. Profits, being the firm's retained earnings, should be the first buffer, not capital.
(C) suggests partners individually → profits → capital. This is entirely backwards, asking for personal contribution before touching any firm resources.
(D) states profits → capital → partners individually. This is the correct sequence: exhaust accumulated profits first, then reduce capital accounts proportionately, and finally require personal contribution if a capital deficiency arises.
TipA mnemonic: P-C-P (Profits, Capital, Personal). Think of it as the firm's "internal reserves" (profits) → "invested resources" (capital) → "external call" (personal funds).
✓Final answerThe correct order of payment of losses, including deficiencies of capital, on dissolution is: (i) First out of profits, (ii) Next out of capital of partners, (iii) Lastly, if necessary, by the partners individually in their profit-sharing ratio. The answer is (D).
- CBSE 2025Set MARCH1 markMCQQ.Which is the last payment made from the realisation of assets, at the time of the dissolution of a firm :(a) Dissolution expense(b) Partner's capital(c) Liabilities towards third parties(d) Partner's loan
›Reveal solutionSolution
Order of payment on dissolution: (1) realisation expenses & outside liabilities, (2) partners' loans, (3) partners' capital — capital is paid last. Correct option: (b).
As per the rule of application of assets in dissolution (GSEB Class-12 Commerce Accountancy):
- Expenses of realisation and liabilities of the firm to third parties.
- Loans/advances given by partners to the firm.
- Partners' capital.
- Surplus (if any) shared in profit ratio.
Hence the last payment from realised assets is partners' capital.
✓Final answer(b) Partner's capital.
- CBSE 2025Set MARCH1 markQ.What is voluntary dissolution?
›Reveal solutionSolution
Voluntary dissolution = dissolution of a firm brought about by the mutual consent/agreement of all partners (or as per the partnership deed), not by compulsion of law or a court order.
In GSEB Class-12 Commerce Accountancy (Dissolution of a Firm):
-
Voluntary dissolution takes place when all partners agree to dissolve the firm, or in accordance with a term/contingency provided in the partnership deed (e.g., expiry of the agreed period, completion of the venture).
-
It is contrasted with compulsory dissolution (by operation of law) and dissolution by the court.
✓Final answerDissolution of the firm by the mutual agreement of all partners (or per the deed) is voluntary dissolution.
-
- CBSE 2025Set MARCH1 markMCQQ.In the event of dissolution of a firm, the amount realised from the sale of assets is first applied to :(a) Pay partners' capital(b) Pay off loans from partners(c) Settle external liabilities(d) Distribute among partners in their profit sharing ratio
›Reveal solutionSolution
Realised amounts are applied first to settle external liabilities. Correct option: (c).
✓Final answerThe order of application of the amount realised on dissolution (Section 48, Indian Partnership Act, 1932) is:
Priority Payment 1 Realisation expenses 2 External liabilities (outside creditors, bank loan, etc.) 3 Partners' loans / advances to the firm 4 Partners' capital balances 5 Surplus (if any) shared in profit-sharing ratio Among the given options, paying partners' capital (a), partners' loans (b) and distributing among partners (d) all rank AFTER external liabilities. Third-party creditors must be settled before any partner is paid. Hence the first application is to settle external liabilities — option (c).
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