At the time of dissolution, if the total cash payments made for discharging liabilities and paying realisation expenses exceed the cash received from the realisation of assets, what will be the result in the Realisation Account?

Correct answer: हानि (Loss)

When payments made to discharge liabilities and meet realisation expenses exceed the amount received from the assets, the debit side of the Realisation Account becomes higher. This debit balance represents a loss on realisation and is transferred to the partners’ Capital Accounts in their profit-sharing ratio. Therefore, the correct answer is loss. Exam tip: A debit balance in the Realisation Account indicates loss, while a credit balance indicates profit.