Which of the following is not made at the time of dissolution of partnership firm?
1) Realisation Account
2) Balance Sheet
3) Cash/Bank Account
4) Dissolution Account
5) Partner's Capital Account
6) Partner's Loan Account

2 & 4

The correct answer is option 2- 2 & 4.

First of all, realization account is prepared to realize the assets and liabilities. After the realisation of assets partner's loan is settled so the partner's loan account is made at the second number. After partner's loan account partner's capital account is settled so their capital account is made. At last bank or cash account is made. No balance is left in cash or bank account as all the claims of the firm are settled.

* There is no dissolution account in partnership accounts.
* Balance sheet is made to know the financial position of the firm. When accounts are closed there is no need to maintain balance sheet.