PPT - Dissolution of a Partnership Firm | Principles and Practice of Accounting - CA Foundation PDF Download

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Section 39 of Indian Partnership Act, 
1932 provides that The dissolution of a 
partnership between all the partners of a firm is 
called “dissolution of a firm”. It implies the 
complete break down of the relation of 
partnership between all the partners.
When the relation 
between all the 
partners of the firm 
comes to an end, this 
is called Dissolution of 
a firm.
2
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1
Section 39 of Indian Partnership Act, 
1932 provides that The dissolution of a 
partnership between all the partners of a firm is 
called “dissolution of a firm”. It implies the 
complete break down of the relation of 
partnership between all the partners.
When the relation 
between all the 
partners of the firm 
comes to an end, this 
is called Dissolution of 
a firm.
2
Modes of Dissolution
By order 
of the 
Court
Without 
intervention 
of the Court
3
Page 4


1
Section 39 of Indian Partnership Act, 
1932 provides that The dissolution of a 
partnership between all the partners of a firm is 
called “dissolution of a firm”. It implies the 
complete break down of the relation of 
partnership between all the partners.
When the relation 
between all the 
partners of the firm 
comes to an end, this 
is called Dissolution of 
a firm.
2
Modes of Dissolution
By order 
of the 
Court
Without 
intervention 
of the Court
3 4
Page 5


1
Section 39 of Indian Partnership Act, 
1932 provides that The dissolution of a 
partnership between all the partners of a firm is 
called “dissolution of a firm”. It implies the 
complete break down of the relation of 
partnership between all the partners.
When the relation 
between all the 
partners of the firm 
comes to an end, this 
is called Dissolution of 
a firm.
2
Modes of Dissolution
By order 
of the 
Court
Without 
intervention 
of the Court
3 4 5