Explanation:

- Balance of Cash Account: This is not transferred to the Realisation Account as it remains with the firm.

- Balance of Profit & Loss Account: Typically adjusted in partners' capital accounts, not directly transferred to Realisation Account.

- Amount realised on sale of assets: This amount is indeed credited to the Realisation Account as it represents the cash flow coming in from the sale of assets during dissolution.

- Reserves: These are usually transferred to partners’ capital accounts in accordance with the partnership agreement.