At the time of dissolution of a partnership firm, accumulated losses are transferred to which account and in what ratio?

Partner's Capital Account, Old Ratio

The correct answer is option 2- Partner's Capital Account, Old Ratio.

Accumulated losses are transferred to Partner's Capital A/c in the old Ratio at the time of dissolution of firm.

For transfer of accumulated losses in the form of debit balance of profit and loss to partners’ capital accounts in their profit sharing ratio, the following journal entry is passed:
Partners’ Capital A/c (individually) Dr.
      To profit and loss A/c