Explanation:

- Realisation Account

- Used at the time of dissolution of a partnership firm.

- Helps to calculate profit or loss on the sale of assets and settlement of liabilities.

- Revaluation Account

- Prepared during revaluation of assets and liabilities.

- Used in cases like admission or retirement of a partner.

- Profit & Loss Account

- Shows the net profit or loss for a financial period.

- Includes all revenue and expense accounts.

- Profit and Loss Appropriation Account

- Used to show the distribution of profits among partners.

- Deals with profit allocation rather than dissolution.