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hello and good day our topic for today is partnership liquidation partnership liquidation is the fourth topic in accounting for special transactions and this is part four of the accounting for partnerships lets start liquidation is defined as determination of business operations or the winding up of affairs take note that liquidation and dissolution are not the same they are two different terms liquidation terminates the partnership but this solution does not necessarily terminate the partnership in this solution there is only a change in relation of the partners this means that the partnership still continues to exist until the remaining partners liquidate the partnership liquidation is a process by which assets are converted into cash liabilities are settled and any remaining amount is distributed to the owners of course eco-convert young assets into cash by selling the non-cash assets assets non-partnership to settle the liabilities or pay the outside creditors and inside creditors
