When realisation expenses are paid by the firm on behalf of a partner, it means the partner was liable to bear these expenses (as per partnership agreement), but the firm paid them instead.
Since the firm has paid expenses that were the partner's responsibility, this amount needs to be recovered from that partner.
Journal Entry:
Partner's Capital Account ... Dr
To Cash/Bank Account
The Partner's Capital Account is debited because:
- The firm has made a payment for the partner
- This reduces the partner's claim against the firm
- It's essentially an advance or payment made on the partner's behalf that reduces their final settlement amount
Note: If the question had asked about realisation expenses paid by the firm (without the phrase "on behalf of a partner"), then Realisation Account would have been debited. However, when expenses are paid "on behalf of" someone, it creates a receivable situation where that person's account is debited.