When realisation expenses are paid by the firm on behalf of a partner, such expenses are debited to

When a firm pays realization expenses on behalf of a partner during dissolution, it means the partner had agreed to bear these expenses personally, but the firm made the payment.

Since the firm has paid an amount that was the partner's responsibility, the partner becomes a debtor to the firm for this amount. This liability is recorded by debiting the Partner's Capital A/c.

Journal Entry:

Partner's Capital A/c ... Dr.

To Bank A/c

This reduces the partner's capital because the partner owes this amount to the firm.

Why not Realisation A/c?

Realisation A/c is debited only when the firm itself bears the realization expenses. When a partner has agreed to bear the expenses personally, they are not a charge against the firm. Therefore, these expenses should not appear in the Realisation A/c at all. Instead, they are directly charged to the concerned partner by debiting their Capital Account.

The firm is essentially making a payment on the partner's behalf, which creates a receivable from that partner. This receivable is adjusted through the Partner's Capital Account.