At the dissolution of a firm, which of the following is not credited to the Realisation Account?

Correct answer: रियलाइज़ेशन खर्च (Realisation Expenses)

In the Realisation Account, the book value of assets transferred is debited and the value of liabilities transferred is credited. Sale proceeds received from assets are also credited to the Realisation Account. Realisation expenses, however, are debited, so option A is correct. Exam tip: remember the rule—assets and expenses go on the debit side, while liabilities and proceeds from asset realisation go on the credit side.