Asset vitttal(realise) (cash vannal cash dr cash poyal cash ne credit) Cash a/c Dr to realisation A/c If partner te peru vannal According to accountancy rule Debit the receiver And credit the giver For exmple A paid the bank loan for 1000 Here is the giver So Realisation A/c Dr 1000 To A's capital A/c 1000 If B taken over the furniture of the firm at ruppess 15000 B's capital A/C dr To realisation
