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hello you lovely people welcome back to accounting lecture calm this is a video based on realization or dissolution of a partnership yet again this is a request video for a few recurse I have got from Facebook pages and Twitter to make a podcast on realization dissolution of partnership account okay lets begin why do you want to close your business because maybe there is a dispute maybe there is fighting among the partners between the partners there could be lost making business potential death no death of a potential partner or big partner yep yeah so these are the causes of your closing down a business hope they said that negative reason they could be positive reason like business has grown a lot bigger much bigger so you cant continue as a partnership anymore thats why you are converting into a private or public limited company these are the reasons of your partnership dissolution but think realistically if you closed down your business what do you do you sell all your assets if