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The tutorial discusses partnership dissolution, a key topic in accounting for special transactions, specifically part three of the accounting for partnerships. Partnership dissolution refers to a change in the relationship among partners, typically involving a change in ownership. It is important to distinguish dissolution from liquidation, as the latter involves the termination of business operations. The video highlights three major considerations in accounting for partnership dissolutions: 1) the admission of a partner, 2) the withdrawal, retirement, or death of a partner, and 3) the incorporation of a partnership. Each of these events can lead to the dissolution of the partnership, emphasizing the significance of these changes in ownership dynamics.