Which of the following will not be shown in Realisation Account?

The correct answer is Option (3) → Partner’s Loan to the firm

The Realisation Account records the sale of assets, the payment of outside liabilities and the expenses of dissolution. A partner’s loan is not an outside liability: it is paid off directly after the outside liabilities, so it never passes through the Realisation Account.

Option (1) Unrecorded Asset realised — Shown in Realisation Account. The cash received is credited to the Realisation Account as a gain.

Option (2) Unrecorded Liabilities paid off — Shown in Realisation Account. The payment is debited to the Realisation Account as a loss.

Option (4) Realisation Expenses — Shown in Realisation Account. Expenses paid by the firm on dissolution are debited to the Realisation Account.