After paying outside liabilities and partners’ loans on dissolution of a partnership firm, on what basis is the remaining final cash distributed?

Correct answer: साझेदारों के अंतिम पूंजी खातों में देय शेष राशि के आधार पर

On dissolution, cash is first used to settle outside liabilities and then partners’ loans. The balance remaining is returned according to the amounts due in the partners’ final capital accounts. Total sales, purchases, and expenses do not determine the distribution; they merely reflect business activity. Exam tip: remember the payment order—outside liabilities, partners’ loans, and finally partners’ capital.