**Journal Entry for Realisation Expense**

When a partner incurs an expense on behalf of the partnership and the firm is responsible for reimbursing that expense, it is necessary to record the transaction in the books of accounts. This transaction is known as a realisation expense. The journal entry for realisation expense involves debiting an expense account and crediting either the partner's capital account or a liability account in the firm's books.

Below is a detailed explanation of the journal entry for realisation expense:

**1. Identify the Expense Account:**
The first step is to identify the appropriate expense account to which the realisation expense should be debited. This will depend on the nature of the expense incurred. For example, if the expense is related to advertising, the appropriate account would be "Advertising Expense."

**2. Determine the Crediting Account:**
Next, you need to determine the account to be credited. In this case, since the expense is to be borne by the partner but paid by the firm, the partner's capital account or a liability account in the firm's books will be credited. If the partner's capital account is used, it will be debited later to transfer the expense to the partner's capital account.

**3. Debit the Expense Account:**
Debit the expense account identified in step 1 by the amount of the realisation expense. This recognizes the increase in expenses incurred by the firm.

**4. Credit the Crediting Account:**
Credit the partner's capital account or the liability account by the same amount as the realisation expense. This reflects the firm's obligation to reimburse the partner for the expense incurred.

**5. Transfer to Partner's Capital Account:**
If a liability account was credited in step 4, the next step is to transfer the expense from the liability account to the partner's capital account. This can be done by debiting the liability account and crediting the partner's capital account. This transfer ensures that the partner's capital account reflects the expense borne by the partner.

**Example Journal Entry:**
Suppose Partner A incurred a printing expense of $500 on behalf of the partnership, which is to be reimbursed by the firm. The journal entry would be as follows:

Expense Account | Partner A's Capital Account
----------------- | ---------------------------
Advertising Expense (Dr) | Partner A's Capital (Cr)
$500 | $500

If the expense was initially credited to a liability account, the subsequent transfer to the partner's capital account would be as follows:

Liability Account | Partner A's Capital Account
------------------ | ---------------------------
Liability Account (Dr) | Partner A's Capital (Cr)
$500 | $500

By recording the realisation expense through the appropriate journal entry, the firm accurately reflects the expense incurred by the partner on its behalf and ensures proper reimbursement to the partner.