At the time of dissolution, in which account and on which side are the realisation expenses borne by the firm recorded?

Correct answer: रियलाइजेशन खाते का डेबिट पक्ष (Debit side of Realisation Account)

Realisation expenses borne by the firm are debited to the Realisation Account because they are costs incurred in selling assets and settling liabilities. Therefore, option A is correct. Recording them on the credit side would be incorrect. Exam tip: In a Realisation Account, assets and expenses are generally recorded on the debit side, while liabilities and realisation proceeds are recorded on the credit side.