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Question : On firm dissolution, which one of the following accounts should be prepared at the last?

Option 1: Realization account

Option 2: Partner's capital account

Option 3: Partner's loan account

Option 4: Cash account


Team Careers360 2nd Jan, 2024
Answer (1)
Team Careers360 24th Jan, 2024

Correct Answer: Cash account


Solution : Answer = cash account

The cash or bank account is prepared at last. The balance of the cash account and the receipts during the process of dissolution has to be equal to the payments to outsiders and partners. With the cash account, all the accounts will stand closed. It reflects the final disposition of cash assets after settling all liabilities, ensuring an accurate depiction of the firm's financial position at the close of its operations.
Hence, the correct option is 4.

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