This article presents a method for the preparation of a program of priorities for cash distribution in a case of liquidation of partnerships. Widely-used currently-published accounting texts suggest several methods of setting up a priority payment program together with a schedule showing the allocation of cash in accordance with a program for proper distribution of such cash when a partnership is being liquidated by installments. The author of this article has been unable to find any record of the use of "ratio and proportion" to treat this problem, hence this paper is written to point out how such a solution is possible. It is well known that if the capital accounts are not in their profit-and-loss ratio at the time of liquidation, one partner must receive a certain amount of cash, made available from asset realization, before the other can participate in any cash distributed. By comparing one partner's capital and profit-and-loss ratio with those of the other, it is possible to determine the amount of cash one partner must receive before any cash may be distributed to the other.