On dissolution of partnership, goodwill account is transferred to :

Option A

On the dissolution of a partnership firm, all existing assets appearing in the Balance Sheet (excluding cash, bank balances, and fictitious assets) are closed by transferring their book values to the debit side of the Realisation Account.

Goodwill is treated as an intangible asset. Like other tangible assets, such as machinery or stock, it is transferred to the Realisation Account to facilitate the winding-up process.