name the asset that is not transfered to the debit side of the realisation account but brings certain amount of cash against its disposal at the time of dissolution of the firm.

Hi Masudha, it will be unrecorded asset.
Unrecorded asset are those which do not appear in the books of the firm, that's why they are not transferred to the debit side of Realisation Account. But these assets bring certain amount of cash if disposed at the time of dissolution of partnership firm. However, you should note that the unrecorded assets can also be taken over by a partner or they can be given to the creditors for settling off liability. In such cases there will be no direct cash inflow, but reducing the burden of the firm. 

Please do not keep on piling up your questions and post 1-2 questions in each subject on daily basis.

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