At the time of dissolution, if an asset remains unsold and a partner takes it over at a value lower than its book value, where is the resulting loss ultimately transferred?

Correct answer: साझेदारों के पूंजी खातों में

When a partner takes over an asset below its book value, the Realisation Account records a loss. The resulting balance of the Realisation Account is transferred to the partners’ capital accounts in their profit-sharing ratio. Therefore, the correct answer is partners’ capital accounts. The Realisation Account determines the loss but does not retain it as the final recipient. Exam tip: On dissolution, realisation profit or loss is transferred to the partners’ capital accounts in the profit-sharing ratio.