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Realisation Account Format & Practical Sum

📚 Topic Covered:
Learn the format of Realisation Account in partnership firm dissolution and understand it with a step-by-step practical sum. Perfect for Class 12 Accountancy, B.Com, and all commerce students.

✅ What you will learn:

Meaning & purpose of Realisation Account
Proper format with debit & credit side
How to record assets, liabilities & expenses
Practical example with easy calculations

📝 Realisation Account Format:
Debit side:
All assets (except cash/bank, fictitious assets)
Realisation expenses
Loss on realisation (if any) transferred to partners’ capital A/c


Credit side:
All liabilities
Sale proceeds of assets
Any gain on realisation

🎯 Practical Sum:
A complete solved example to show how profit or loss on realisation is calculated and transferred to partners’ capital accounts.

🔔 Watch till end to master dissolution chapter!

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