At the time of dissolution of firm, balance of cash is shown in

The correct answer is: D. Realisation account

A realisation account is a special purpose account used to record the disposal of the assets of a business that is being dissolved. The balance of cash in the realisation account is transferred to the partners’ capital accounts at the end of the dissolution process.

The other options are incorrect because:

• A cash account is a general ledger account that is used to record all cash receipts and payments of a business.
• A revaluation account is a special purpose account used to record the revaluation of assets at the time of dissolution of a business.
• A profit and loss account is a financial statement that shows the revenues and expenses of a business for a period of time.

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