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Partnership Accounts

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Which of the following is correct?

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A
The partners of individual firm can form a partnership
💡 Explanation:

A partnership firm is NOT a separate legal entity; it's the partners who collectively form it. Option A is wrong because partnerships don't have separate legal existence from partners. Option B is incorrect because firms (as entities) cannot form partnerships; only individuals can. Option C correctly states that partners from an individual firm (persons, not the firm) can form a partnership.

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