Question on: WAEC Accounting - 2013

Upon the dissolution of partnership business, the party to be settled first out of the proceeds realized is

A
unsecured creditors
B
partner's loan and advances
C
secured creditors
D
partners' capital
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Correct Option: C

A secured creditor is generally a bank or other asset-based lender that holds a fixed or floating charge over a business asset or assets. When a business becomes insolvent, sale of the specific asset over which security is held provides repayment for this category of creditor.

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