How is partners' current account treated or recorded in the dissolution of a partnership firm? Explain.

When Capital Accounts are maintained using fixed capital method, partners have current accounts as well. These accounts may have a debit or credit balance. Current accounts are closed by transfer to capital accounts. The entries are: 
(in case of debit balance)
Partner's Capital A/c....Dr.
    To Partner's Current A/c

(in case of credit balance)
Partner's Current A/c....Dr.
     To Partner's Capital A/c

Realisation a/c is not involved.