CUET UG Accountancy Booster Test 2 Fundamentals of Dissolution of Partnership Firm -

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CUET UG Accountancy Booster Test 1 Fundamentals of Dissolution of Partnership Firm

⏱️ 30 Minutes

❓ 20 Questions

📌 Answers are locked once submitted — results and explanations appear at the end.

CUET UG Accountancy Booster Test 1 Fundamentals of Dissolution of Partnership Firm

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QUESTION 1 OF 20

Why does a firm dispose of all its assets upon dissolution instead of retaining them?

Answer Review

1 Why does a firm dispose of all its assets upon dissolution instead of retaining them?

A To convert them into a new business structure.

B To artificially inflate the partners' capital balances.

C To satisfy all the claims against the firm before closing.

D To avoid paying taxes on business operations.

💡 Short Explanation

Assets are realized during dissolution. Claims and liabilities must be settled. Business closure requires settlement completion.

✅ Correct Answer Explanation

When a firm is dissolved, it ceases business operations permanently. Therefore, all assets are sold or realized so that liabilities, creditors, and partner claims can be settled properly before closure. Option C is correct because realization of assets is necessary for satisfying all claims against the firm. Option A is incorrect because dissolution does not aim at restructuring. Option B is incorrect because asset disposal is not done to inflate capitals. Option D is incorrect because tax avoidance is not the legal purpose.

❓ Why Other Options Are Incorrect

Option A → Dissolution ends the business rather than restructuring it.
Option B → Capital balances are adjusted fairly, not inflated.
Option D → Dissolution follows legal settlement procedures.

🎯 Strategy

Used: Elimination

Application:

Remove options unrelated to legal settlement of liabilities.

Final Logic:

Assets are disposed of mainly to settle obligations.

🧠 Memory Trick

"Sell assets, settle claims"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Concept of Dissolution – Page X

2 Assertion (A): Dissolution of a firm necessarily brings in the dissolution of the partnership.
Reason (R): Under Section 39, firm dissolution means discontinuance of the relationship between all partners.

A Both A and R are true, and R is the correct explanation of A.

B Both A and R are true, but R is not the correct explanation of A.

C A is true, but R is false.

D A is false, but R is true.

💡 Short Explanation

Firm dissolution ends all relationships. Section 39 defines complete discontinuance. Partnership cannot continue afterward.

✅ Correct Answer Explanation

Under Section 39 of the Indian Partnership Act, dissolution of a firm means dissolution of partnership among all partners. Therefore, when a firm dissolves, partnership relations necessarily end. Thus: Assertion is true. Reason is true and correctly explains the assertion. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Reason directly explains assertion.
Option C → Reason is true.
Option D → Assertion is also true.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Check whether the reason legally explains firm dissolution.

Final Logic:

Firm dissolution means ending partnership relations among all partners.

🧠 Memory Trick

"Firm ends = partnership ends"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Section 39 Definition – Page X

3 Match the specific modes of ending the partnership relation (List 1) with their triggers (List 2):

List 1	List 2
1. Compulsory Dissolution	a. All partners becoming insolvent
2. Dissolution by Notice	b. Partnership at will
3. Happening of a Contingency	c. Expiry of a fixed term
4. Dissolution by Agreement	d. Consent of all partners

A 1-a, 2-b, 3-c, 4-d

B 1-c, 2-a, 3-d, 4-b

C 1-d, 2-c, 3-b, 4-a

D 1-b, 2-d, 3-a, 4-c

💡 Short Explanation

Insolvency causes compulsory dissolution. Partnership at will dissolves by notice. Fixed term expiry is contingency.

✅ Correct Answer Explanation

Correct matching: Compulsory dissolution → All partners becoming insolvent Dissolution by notice → Partnership at will Happening of contingency → Expiry of fixed term Dissolution by agreement → Consent of all partners Hence, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Incorrect contingency matching.
Option B → Notice dissolution wrongly matched.
Option C → Agreement and notice mismatched.

🎯 Strategy

Used: Option Grouping

Application:

Match each dissolution mode with its legal trigger.

Final Logic:

Each dissolution type follows a distinct legal basis.

🧠 Memory Trick

"Insolvency–Compulsory, Will–Notice"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Modes of Dissolution – Page X

4 If one partner retires but the remaining partners continue the business under the same name, what has technically occurred?

A Complete closure of the firm

B Dissolution of partnership but not of the firm

C Compulsory dissolution of the firm

D Dissolution of both partnership and the firm

💡 Short Explanation

Retirement changes partnership relation. Business continuity remains. Firm itself survives.

✅ Correct Answer Explanation

Retirement of a partner results in dissolution of the existing partnership agreement. However, if the remaining partners continue the business, the firm itself is not dissolved. Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Business continues.
Option C → No compulsory ground exists.
Option D → Firm dissolution does not occur.

🎯 Strategy

Used: Elimination

Application:

Remove options involving complete business closure.

Final Logic:

Retirement changes partnership structure only.

🧠 Memory Trick

"Retire partner, continue firm"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Continuity vs Closure – Page X

5 Read the statements regarding reconstitution:
1. In reconstitution, assets and liabilities are revalued and a new balance sheet is drawn.
2. In reconstitution, the books of accounts are permanently terminated.

A Only 2 is correct.

B Both 1 and 2 are correct.

C Only 1 is correct.

D Neither 1 nor 2 is correct.

💡 Short Explanation

Reconstitution continues business. Assets and liabilities may be revalued. Books are not permanently closed.

✅ Correct Answer Explanation

Statement 1 is correct because during reconstitution: assets and liabilities may be revalued, and a revised balance sheet may be prepared. Statement 2 is incorrect because books continue since the business itself continues. Hence, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → Statement 1 is correct.
Option B → Statement 2 is false.
Option D → Statement 1 is true.

🎯 Strategy

Used: Option Grouping

Application:

Differentiate reconstitution from dissolution.

Final Logic:

Reconstitution changes structure, not business continuity.

🧠 Memory Trick

"Reconstitute, don't terminate"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution vs Reconstitution – Topic: Reconstitution Meaning – Page X

6 Which of the following points correctly distinguishes the dissolution of a firm from the dissolution of a partnership?

A Economic relationships continue in firm dissolution.

B Revaluation account is prepared during firm dissolution.

C The business continues unabated during firm dissolution.

D Court intervention can order a firm's dissolution, but partnership dissolves by mutual events.

💡 Short Explanation

Firm dissolution may involve court order. Partnership dissolution often occurs through reconstitution events. Business closure distinguishes firm dissolution.

✅ Correct Answer Explanation

Dissolution of a firm may occur through: court order, compulsory grounds, agreement, or legal events. Dissolution of partnership often occurs due to: admission, retirement, death, or ratio changes without ending business. Thus, Option D best distinguishes the two.

❓ Why Other Options Are Incorrect

Option A → Economic relationships end in firm dissolution.
Option B → Realisation Account is generally prepared instead.
Option C → Business does not continue in firm dissolution.

🎯 Strategy

Used: Elimination

Application:

Identify the option correctly contrasting both concepts.

Final Logic:

Firm dissolution involves full legal closure.

🧠 Memory Trick

"Firm dissolves fully, partnership partially"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Dissolution Distinction – Page X

7 In the context of business closure, how is the firm's property applied under Section 49 of the Act?

A First applied to the firm's debts, and the surplus is divided among partners for private liabilities.

B First applied to private debts of partners, then to the firm's debts.

C Applied equally to private debts and firm debts simultaneously.

D Completely seized by the court for government taxes.

💡 Short Explanation

Firm property settles firm liabilities first. Surplus belongs to partners afterward. Section 49 defines this priority.

✅ Correct Answer Explanation

Section 49 provides that firm property must first be used to pay firm debts. Any surplus remaining afterward is distributed among partners and may then be used toward private liabilities if necessary. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Private debts do not get first priority.
Option C → Equal simultaneous settlement is not permitted.
Option D → Court seizure is unrelated.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Apply Section 49 settlement principle.

Final Logic:

Firm property first serves firm creditors.

🧠 Memory Trick

"Firm property pays firm debts"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Section 49 Rules – Page X

8 Arrange the required sequence for dealing with firm losses (deficiencies of capital) under Section 48:
1. Paid out of capital of partners
2. Paid first out of profits
3. Paid individually by partners in profit sharing ratio

A 1, 2, 3

B 2, 1, 3

C 3, 2, 1

D 1, 3, 2

💡 Short Explanation

Profits absorb losses first. Capital accounts are used next. Remaining deficiency borne personally.

✅ Correct Answer Explanation

Section 48 prescribes the following order: 1. Losses paid from profits, 2. Then from partner capitals, 3. Finally contributed individually in profit-sharing ratio. Thus, correct sequence: 2 → 1 → 3 Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Capital cannot precede profits.
Option C → Individual contribution occurs last.
Option D → Incorrect order.

🎯 Strategy

Used: Sequential Logic

Application:

Follow statutory order of loss settlement.

Final Logic:

Profits → Capitals → Personal contribution.

🧠 Memory Trick

"Profit first, personal last"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Section 48 – Page X

9 Under Section 48, how is a partner's loan to the firm structurally treated during settlement?

A It is paid after third-party debts but before settling capital accounts.

B It is paid out before outside creditors.

C It is completely forfeited during dissolution.

D It is transferred directly to the general reserve.

💡 Short Explanation

Outside liabilities receive priority. Partner loans are distinct from capital. Capital settlement occurs afterward.

✅ Correct Answer Explanation

Partner loans are treated separately from capital contributions. During settlement: 1. Outside liabilities are paid first, 2. Then partner loans, 3. Then partner capitals. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Outside creditors rank first.
Option C → Loans are not forfeited.
Option D → General reserve treatment is unrelated.

🎯 Strategy

Used: Elimination

Application:

Apply settlement priority under Section 48.

Final Logic:

Partner loans stand between outside liabilities and capitals.

🧠 Memory Trick

"Outside → Loans → Capitals"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Partner Loan Treatment – Page X

10 When the business of the firm legally becomes unlawful or illegal, the firm is subjected to:

A Dissolution by notice

B Dissolution by agreement

C Compulsory dissolution

D Contingent dissolution

💡 Short Explanation

Illegal business cannot legally continue. Law mandates closure. Compulsory dissolution applies.

✅ Correct Answer Explanation

If carrying on business becomes illegal due to law or legal changes, the partnership firm must compulsorily dissolve because unlawful business activities cannot continue legally. Hence, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → Notice dissolution applies to partnership at will.
Option B → Mutual consent unnecessary here.
Option D → Illegality is not contingent dissolution.

🎯 Strategy

Used: Elimination

Application:

Identify the dissolution category linked with illegality.

Final Logic:

Illegal business forces compulsory closure.

🧠 Memory Trick

"Illegal business = compulsory end"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Compulsory Dissolution – Page X

11 Partners A, B, and C run a firm. C suddenly becomes permanently insane. B wishes to close the firm, but A wants to continue. Can the firm's identity be legally ended here?

A No, it must continue until C recovers.

B Yes, but only if they wait for the partnership term to expire.

C No, an insane partner is automatically removed without dissolution.

D Yes, at the suit of a partner, the court may order the firm to be dissolved.

💡 Short Explanation

Permanent insanity is a court ground. A partner may file a suit. Court can legally dissolve the firm.

✅ Correct Answer Explanation

Under Section 44 of the Indian Partnership Act, the court may order dissolution when a partner becomes permanently insane. In this case, B may approach the court seeking dissolution of the firm. Option D correctly reflects the legal position. Option A is incorrect because permanent insanity need not wait for recovery. Option B is incorrect because expiry of term is unrelated. Option C is incorrect because insanity can become a valid ground for dissolution.

❓ Why Other Options Are Incorrect

Option A → Court dissolution may occur immediately.
Option B → Partnership term is irrelevant here.
Option C → Insanity may legally dissolve the firm.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Identify the legal consequence of permanent insanity.

Final Logic:

Permanent insanity permits court-ordered dissolution.

🧠 Memory Trick

"Insanity → Court authority"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Court Grounds – Page X

12 During the winding-up phase, realisation expenses of Rs. 10,000 are paid by the firm on behalf of a partner who agreed to bear them. What is the accounting entry?

A Debit Realisation A/c, Credit Bank A/c

B Debit Partner's Capital A/c, Credit Bank A/c

C Debit Bank A/c, Credit Realisation A/c

D Debit Realisation A/c, Credit Partner's Capital A/c

💡 Short Explanation

Partner agreed to bear expense personally. Firm paid on partner's behalf. Partner's capital account must be debited.

✅ Correct Answer Explanation

When a partner agrees to bear realization expenses personally but the firm pays them initially, the firm effectively pays on behalf of that partner. Therefore, the partner's capital account is debited and Bank Account is credited. Entry: Partner's Capital A/c Dr. 10,000 To Bank A/c 10,000 Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Realisation Account should not bear expense ultimately.
Option C → Entry direction incorrect.
Option D → Bank payment is missing.

🎯 Strategy

Used: Formula-Based Analysis

Application:

Apply treatment for partner-agreed realization expenses.

Final Logic:

Firm payment on behalf of partner reduces partner capital.

🧠 Memory Trick

"Partner bears → Capital debited"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Realisation Expenses – Page X

13 If an unrecorded asset is discovered during dissolution and taken over by a partner, how is it posted?

A Debited to Realisation A/c

B Credited to Bank A/c

C Debited to Bank A/c

D Debited to Partner's Capital A/c and Credited to Realisation A/c

💡 Short Explanation

Unrecorded asset enters books only on realization. Partner takeover substitutes cash realization. Realisation Account receives credit.

✅ Correct Answer Explanation

Since the asset was previously unrecorded, no transfer entry exists earlier. When a partner takes over the asset, the partner's capital account is debited and the Realisation Account is credited. Entry: Partner's Capital A/c Dr. To Realisation A/c Hence, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Asset takeover requires partner adjustment.
Option B → No cash receipt occurs.
Option C → Bank Account unaffected.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Apply accounting treatment for unrecorded asset takeover.

Final Logic:

Partner takeover increases realization value.

🧠 Memory Trick

"Partner takes asset → Realisation credited"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Unrecorded Assets – Page X

14 What is the purpose of transferring the "Provision for doubtful debts" to the Realisation Account?

A It is paid off in cash.

B It is transferred to the credit side to close the provision against the gross debtors debited.

C It is transferred to the debit side as a liability.

D It is distributed immediately to partners.

💡 Short Explanation

Debtors transferred at gross value. Provision offsets expected bad debts. Provision account gets credited.

✅ Correct Answer Explanation

When Sundry Debtors are transferred to the Realisation Account at gross value, the Provision for Doubtful Debts must also be transferred to the credit side to close the provision account properly. Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Provision is not paid in cash.
Option C → Provision is not treated as liability here.
Option D → It is not distributed directly.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Match provision treatment with debtor transfer process.

Final Logic:

Provision balances gross debtor transfer.

🧠 Memory Trick

"Provision gives credit"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Provision Treatment – Page X

15 A creditor to whom Rs. 10,000 is due accepts office equipment worth Rs. 8,000 and the remaining Rs. 2,000 is paid in cash. What is recorded in the Realisation Account?

A Debit of Rs. 10,000

B Debit of Rs. 8,000

C Debit of Rs. 2,000 for cash payment only

D Credit of Rs. 2,000

💡 Short Explanation

Liability already transferred earlier. Asset transfer already adjusted. Only additional cash payment affects Realisation Account.

✅ Correct Answer Explanation

The creditor's liability and the office equipment transfer would already have been accounted for when liabilities and assets were transferred to the Realisation Account. Therefore, only the additional cash payment of Rs. 2,000 requires a Realisation Account debit. Hence, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → Entire liability already transferred earlier.
Option B → Asset takeover already adjusted separately.
Option D → Realisation Account is debited for payments.

🎯 Strategy

Used: Elimination

Application:

Identify only the fresh transaction affecting Realisation Account.

Final Logic:

Only cash settlement remains to be recorded.

🧠 Memory Trick

"Only extra cash gets recorded"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Liability Settlement – Page X

16 Before settling final capital accounts, accumulated profits and general reserves from the Balance Sheet are:

A Transferred to the Partners' Capital Accounts in their profit-sharing ratio.

B Kept in the Realisation Account to pay creditors.

C Transferred to the Bank Account as cash inflow.

D Used exclusively to pay realisation expenses.

💡 Short Explanation

General reserves belong to partners. Distribution follows profit-sharing ratio. Capital accounts are adjusted before final settlement.

✅ Correct Answer Explanation

Accumulated profits and reserves represent undistributed earnings belonging to partners. Therefore, before final settlement, they are transferred to partners' capital accounts according to the profit-sharing ratio. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Reserves are not creditor payments.
Option C → No direct bank transfer occurs.
Option D → Reserves are not exclusively for expenses.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Identify ownership of accumulated reserves.

Final Logic:

Reserves belong collectively to partners.

🧠 Memory Trick

"Reserve belongs to partners"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Capital Settlement – Page X

17 Total assets transferred to Realisation A/c = Rs. 50,000. Liabilities transferred = Rs. 30,000. Assets realised = Rs. 60,000. Liabilities paid = Rs. 28,000. What is the profit on realisation to be transferred to capital accounts? (Assuming no other expenses)

A Rs. 10,000

B Rs. 12,000

C Rs. 20,000

D Rs. 8,000

💡 Short Explanation

Realisation gain on assets = Rs. 10,000 Liability settlement gain = Rs. 2,000 Total profit = Rs. 12,000

✅ Correct Answer Explanation

Calculation: Profit on assets realized: [60,000 - 50,000 = 10,000] Gain on liabilities settled: [30,000 - 28,000 = 2,000] Total Realisation Profit: [10,000 + 2,000 = 12,000] Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Liability gain ignored.
Option C → Overstated profit.
Option D → Incorrect calculation.

🎯 Strategy

Used: Substitution

Application:

Compute gains from both assets and liabilities.

Final Logic:

Realisation profit includes asset and liability settlement gains.

🧠 Memory Trick

"Asset gain + liability gain = realization profit"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Profit on Realisation – Page X

18 If a partner's capital account shows a debit balance and they are unable to contribute (insolvent), the unrecoverable sum is:

A Treated as a capital loss borne by the solvent partners.

B Borne entirely by the bank.

C Forgiven by the court automatically.

D Passed on to the creditors as a loss.

💡 Short Explanation

Insolvent partner cannot pay deficiency. Unrecoverable amount becomes capital loss. Solvent partners bear loss.

✅ Correct Answer Explanation

When a partner becomes insolvent and cannot contribute toward deficiency in their capital account, the unrecoverable amount is treated as a capital loss of the firm. This loss is borne by the solvent partners according to applicable rules such as Garner vs. Murray. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Bank does not bear partnership losses.
Option C → Court does not forgive deficiencies automatically.
Option D → Creditors are not made responsible.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

Apply insolvency treatment principle.

Final Logic:

Insolvent partner deficiency becomes capital loss.

🧠 Memory Trick

"Insolvency = capital loss"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Insolvent Partner – Page X

📄 Passage

Where both the debts of the firm and private debts of a partner co-exist, the rules in Section 49 apply. The property of the firm shall be applied first in the payment of debts of the firm and then the surplus, if any, divided among partners. The private property of any partner shall be applied first in payment of his private debts and the surplus, if any, may be utilised for payment of the firm's debts if they exceed firm assets.

When calculating a partner's private property for closing settlements, which of the following is excluded according to general principles?

A The partner's personal bank account

B The partner's privately owned real estate

C The partner's personal vehicle

D The personal properties of his wife and children

💡 Short Explanation

Only partner's own assets count. Family members' assets are legally separate. Private property excludes spouse and children assets.

✅ Correct Answer Explanation

A partner's private property includes only assets personally owned by that partner. The separate properties of wife and children are not legally treated as the partner's assets for settlement purposes. Hence, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Personal bank account is private property.
Option B → Personally owned real estate is included.
Option C → Personal vehicle is also private property.

🎯 Strategy

Used: Odd One Out

Application:

Identify the item not legally owned by the partner directly.

Final Logic:

Family property remains separate from partner's liability settlement.

🧠 Memory Trick

"Family assets stay separate"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Private Property – Page X

📄 Passage

If the firm finishes selling all assets but the firm's liabilities exceed these assets, how is the shortfall completed?

A The creditors simply write off the losses.

B The government bails out the partnership.

C The partners must contribute out of their net private assets.

D The firm takes a new loan to cover it.

💡 Short Explanation

Partnership liability is unlimited. Partners become personally liable. Net private assets may be used.

✅ Correct Answer Explanation

In a partnership firm, partners generally have unlimited liability. Therefore, if firm assets are insufficient to meet liabilities, partners must contribute personally from their net private assets according to settlement rules. Hence, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → Creditors need not absorb the deficiency initially.
Option B → Government bailout is not applicable.
Option D → Dissolution aims to close liabilities, not create new loans.

🎯 Strategy

Used: Elimination

Application:

Apply unlimited liability principle of partnership firms.

Final Logic:

Partners personally cover deficiency after firm assets are exhausted.

🧠 Memory Trick

"Unlimited liability = personal payment"

📚 Class XII – Accountancy Part 1 – Chapter: Dissolution of Partnership Firm – Topic: Completion of Dissolution – Page X

CUET UG Accountancy Booster Test 1 Fundamentals of Dissolution of Partnership Firm

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