Why is undistributed profits and reserves transferred to partners' capital account at the time of dissolution but the provisions related to assets transferred to realisation account?

Dear Student,

Undistributed profits and reserves exclusively belong to partners, because this is accumulated profits, which is kept set aside for the sake of future and now the firm is dissolved,so, it should be shared by partners. 
Provision against assets are like  accumulated reduction or depreciation , so, it should be transferred to realisation A/c.

Regards

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becoz prov is charge against profit while reverse is appropriation
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