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Realization Account is prepared at the time of dissolution of a partnership firm.  This account is prepared to know the profit made or loss incurred at the time of dissolution of a firm.  All the assets except cash and bank a/c are transferred to the debit side of realization account and liabilities (not capital accounts) are transferred to the credit side of realization account.  When assets are sold cash/bank A/c is debited and Realization A/c credited.  On settling the liabilities Realization A/c is debited and Cash/Bank A/c is credited.   In last if total of credit side exceeds debit side, it means there is profit and that is transferred to partner's capital accounts.  In case of loss, the partners' capital accounts are debited and Realization A/c credited.

  Format of Realisation Account
Dr.                                                                                             Cr.

The Price of Interest Earning Securities in Stock / Share Market is Quoted by Two ways :
(i) Cum-Interest Price : Cum-Interest Price Quotation Denotes that the Accrued Interest from the Preceding Interest Due Date to the Date of Transaction is included in the Quoted CumInterest Price .
Example : Anand Purchased 8 % , 200 Government Securities of Rs 100 each at Rs 103 Cum-Interest Price on 1st June , 2016, the Interest on which is Payable on 1st April and 1st October every year. In this example, Cum-Interest Price of Rs 103 means that the Accrued Interest for Two Months from 1st April, 2016 to 1st June, 2016 is included in this Price. Anand (Purchaser) is to Pay 200 x Rs 103 = Rs 20,600 to Purchase 200, 8 % Government Securities . The Computed Cum-Interest Price Rs 20,600 represents Partly towards Cost of Security (Rs 20,333) and Partly for Two Months Accrued Interest thereon (Rs 267) . It should be remembered that the Interest for Full 6 Months will be Received by the Purchaser on the Next Due Date of Interest i.e. on 1st October, 2016 .
(ii) Ex-Interest Price : Ex-Interest Price indicates that the Accrued Interest from the Preceding Date of Interest Due to the Date of Transaction is Excluded (Not Included) in the Quoted ExInterest Price . In such a case, the Purchaser will have to Pay this much Amount of Accrued Interest in Addition to the Quoted Ex-Interest Price .