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easyMCQCUET Accountancy 2025 3 June Shift 12026Accountancy
1 mark

When a partnership firm is being dissolved, the private property of any partner shall be applied first, in payment of __________ and the surplus, if any, may be utilised for payment of __________, in case the firm's liabilities exceed the firm's assets.

  1. A
    his private debt, the firm's debts
  2. B
    the firm's debts, his private debt
  3. C
    his private debt, other partners' private debts
  4. D
    the firm's debts, other partners' private debt.

Solution & Step-by-step Explanation

According to Section 49 of the Indian Partnership Act, 1932:A partner's private property must first be utilized to pay off their own private debts.If any surplus remains after settling private debts, that surplus can be applied toward the payment of the firm's debts if the firm's own assets fall short.

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When a partnership firm is being dissolved, the private property of any partner shall be applied first, in payment of __________ and the surplus, if any, may be utilised for payment of __________, in case the firm's liabilities exceed the firm's assets.
A
his private debt, the firm's debts
B
the firm's debts, his private debt
C
his private debt, other partners' private debts
D
the firm's debts, other partners' private debt.

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