Where will accumulated losses be transferred at the time of dissolution of partnership firm and in what ratio it is transferred?

Capital Accounts in profit sharing ratio

The correct answer is option 4- Capital Accounts in profit sharing ratio.

Accumulated losses will be transferred at the time of dissolution of partnership firm to partner's capital account in their profit sharing ratio.

* For transfer of accumulated profits to partners’ capital accounts in their profit sharing ratio:
Accumulated profit A/c Dr.
  To Partners’ Capital A/c (individually)

* For transfer of accumulated losses , if any, to partners’ capital accounts in their profit-sharing ratio:
Partners’ Capital A/c (individually) Dr.
    To Accumulated losses A/c