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hello and good day our topic for today is partnership dissolution partnership dissolution is the third topic in accounting for special transactions and at the same time this is the part three of the accounting for partnerships first let us define the solution this solution is basically the change in the relation of the partners in other words the solution is due to the change in ownership take note that dissolution and liquidation are not the same kasseka paksinhabin liquidation autonomous termination of business operations or the winding up of affairs the following are major considerations in the accounting for partnership dissolutions first admission of a partner second withdrawal retirement or death of a partner and third incorporation of a partnership these three events caused the dissolution of the partnership kapagnag admitted partner dissolved a partnership kapagnag into a corporation dissolved a partnership the first event that causes the solution of the partnership is admissi