Where will the accumulated profits and reserves are transferred at the time of dissolution of partnership firm?

Partners’ Capital A/c

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

* For transfer of fictitious assets, if any, to partners’ capital accounts in their profit sharing ratio:
       Partners’ Capital A/c (individually) Dr.
              To Fictitious Asset A/c