If the credit side total of Realisation Account exceeds the debit side by ₹2500 what is the result?

Correct answer: ₹2500 Profit

The Realisation Account is used during dissolution to record the disposal of assets, settlement of liabilities, and related expenses. Its debit side generally records the book value of assets transferred and expenses, while its credit side records amounts received from assets and liabilities settled or taken over. After all entries are made, the difference represents profit or loss on realisation.

If the credit total exceeds the debit total by ₹2,500, the account has a credit balance of ₹2,500. A credit balance in the Realisation Account is a profit, because the amounts realised are greater than the relevant book values and costs. Therefore the result is a realisation profit of ₹2,500, so option B is correct. A debit excess would instead indicate a loss.