According to the textbook context under section 4.4.1 Journal Entries, it clearly states: 'All asset accounts excluding cash, bank and the fictitious assets, if any are closed by transfer to the debit of Realisation Account at their book values.' The journal entry provided is 'Realisation A/c Dr. To Assets (Individually) A/c', which confirms that the Realisation Account is debited when assets are transferred to it during dissolution of a partnership firm.