Class 12 Accounts - Revaluation vs Realisation Account | Difference Chart + PYQ | CBSE Board 2026

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Class 12 Accounts - Revaluation vs Realisation Account | Difference Chart + PYQ | CBSE Board 2026

Class 12 Accounts - Revaluation vs Realisation Account | CBSE Board 2026

Class 12 ke 90% students isme confuse hote hain - Revaluation aur Realisation ek hi hai kya? Nahi Sir, dono bilkul alag hai. Board me isse har saal 6 marks ka sawal pakka aata hai.

1. Revaluation Account Kab Banta Hai?

Jab Partnership me Admission, Retirement, Death, ya Change in Profit Sharing Ratio hota hai, tab Assets aur Liabilities ki value dobara check karne ke liye.

Trick yaad karne ki: Revaluation = Re + Value = Value ko Re-check karo - Company band nahi hoti, bas hisab sahi hota hai.

2. Realisation Account Kab Banta Hai?

Jab Partnership Firm ko Band (Dissolution) karna ho, tab saare Assets bechne aur Liabilities chukane ke liye.

Trick: Realisation = Real me Sab Bechna - Firm khatam.

3. Sabse Important - Difference Chart (Board me yahi likhna hai)PointRevaluation AccountRealisation AccountPurposeAssets/Liabilities ki value sahi karnaAssets bech ke paisa vasul karnaWhen PreparedAdmission, Retirement, Death parDissolution (Firm band) parFirm StatusFirm chalti rehti haiFirm band ho jati haiFrequencyBaar-baar ban sakta haiJeevan me ek hi baar banta haiProfit/LossOld Partners me baanta jata haiSabhi Partners me baanta jata hai4. Format (Board Exam me Format ka 2 Marks milta hai)

Revaluation ka Format: Dr. Side - Decrease in Asset, Increase in Liability. Cr. Side - Increase in Asset, Decrease in Liability.

Realisation ka Format: Dr. Side - Saare Assets (Cash ko chod ke). Cr. Side - Saari Liabilities.

5. CBSE PYQ 2024 (Is Baar bhi Aayega)

Q. Distinguish between Revaluation Account and Realisation Account on the basis of Purpose and Time of Preparation.

Ans: [Upar wala Chart ka pehla 2 point likh do - Full 3 marks milenge]

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