CUET UG Accountancy Booster Test 2 Realisation Account and Final Settlement -

🚀

CUET UG Accountancy Booster Test 1 Realisation Account and Final Settlement

⏱️ 30 Minutes

❓ 20 Questions

📌 Answers are locked once submitted — results and explanations appear at the end.

CUET UG Accountancy Booster Test 1 Realisation Account and Final Settlement

1 / 20

QUESTION 1 OF 20

Assertion (A): Fictitious assets (like debit balance of P&L) are transferred to the debit of Realisation Account.
Reason (R): All assets, without exception, must be converted into cash on dissolution.

Answer Review

1 Assertion (A): Fictitious assets (like debit balance of P&L) are transferred to the debit of Realisation Account.
Reason (R): All assets, without exception, must be converted into cash on dissolution.

A Both A and R are true.

B A is true, but R is false.

C Both A and R are false.

D A is false, but R is true.

💡 Short Explanation

Fictitious assets are not transferred to Realisation Account. They are transferred to partners' capital accounts. Not all assets are realized in cash.

✅ Correct Answer Explanation

Fictitious assets such as debit balance of Profit & Loss Account are not real assets and therefore are not transferred to the Realisation Account. Instead, they are transferred directly to partners' capital accounts. Similarly, the reason is also false because cash in hand, bank balance, and fictitious assets are excluded from realization. Hence, both Assertion and Reason are false.

❓ Why Other Options Are Incorrect

Option A → Both statements are incorrect.
Option B → Assertion itself is false.
Option D → Reason is also false.

🎯 Strategy

Used: Elimination

Application:

The exceptions regarding fictitious assets help eliminate all options except C.

Final Logic:

Fictitious assets are not realized assets.

🧠 Memory Trick

"Fictitious never realized."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Realisation Concept – Page X

2 Which statements regarding the dissolution of a partnership firm (as opposed to dissolution of partnership) are correct?
1. The business is not terminated.
2. Assets and liabilities are revalued and a new balance sheet is drawn.
3. The economic relationship between the partners comes to an end.

A 1 and 2

B 1 and 3

C 2 and 3

D Only 3

💡 Short Explanation

Dissolution of firm ends business completely. Economic relationship terminates. Revaluation/new balance sheet applies to reconstitution.

✅ Correct Answer Explanation

In dissolution of a firm, the business is completely terminated and the economic relationship among all partners ends. Statements 1 and 2 describe reconstitution or dissolution of partnership rather than dissolution of firm. Therefore, only statement 3 is correct.

❓ Why Other Options Are Incorrect

Option A → Both statements are incorrect.
Option B → Statement 1 is false.
Option C → Statement 2 is false.

🎯 Strategy

Used: Odd One Out

Application:

Only one statement correctly represents complete dissolution.

Final Logic:

Termination of all partner relationships defines dissolution of firm.

🧠 Memory Trick

"Firm dissolved = Relationship ended."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Dissolution of Firm – Page X

3 Match the dissolution event with its correct Realisation Account treatment:

List 1	List 2
1. Payment of an Unrecorded Liability	a. Debit Realisation A/c (Cash payment)
2. Asset Taken Over by a Partner	b. Credit Realisation A/c (Partner's Capital)
3. Asset Sold for Cash in the Market	c. Credit Realisation A/c (Bank receipt)
4. Transfer of External Liability from Balance Sheet	d. Credit Realisation A/c (Transfer entry)

A 1-b, 2-d, 3-c, 4-a

B 1-a, 2-c, 3-d, 4-b

C 1-c, 2-a, 3-b, 4-d

D 1-d, 2-b, 3-a, 4-c

💡 Short Explanation

Liability payment debits Realisation. Asset takeover credits Realisation. Cash sale increases bank. External liabilities are transferred to Realisation credit.

✅ Correct Answer Explanation

Correct matching: 1 → b (Unrecorded liability paid → Debit Realisation A/c) 2 → d (Asset taken over → Credit Realisation A/c through partner capital) 3 → c (Cash sale → Credit Realisation A/c through bank receipt) 4 → a (External liabilities transferred → Credit Realisation A/c) Thus, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Incorrect treatment of liabilities.
Option C → Asset sale entry mismatched.
Option D → Wrong realization treatment.

🎯 Strategy

Used: Option Grouping

Application:

Associating each event with its standard journal entry simplifies matching.

Final Logic:

Only Option A correctly matches all accounting treatments.

🧠 Memory Trick

"Liability-pay, sale-bank, takeover-capital."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Realisation Account – Page X

4 If the total of the debit side of the Realisation Account exceeds the total of the credit side before final closure, the balancing figure represents:

A Realisation Profit

B Realisation Loss

C Partner's Capital Deficit

D Liability to third parties

💡 Short Explanation

Debit side exceeding credit indicates loss. Expenses and liabilities outweigh realizations. Loss transferred to partners.

✅ Correct Answer Explanation

When the debit side of the Realisation Account is greater than the credit side, the firm has incurred a realization loss because liabilities, expenses, or book values exceed the realized proceeds. Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Profit occurs when credit exceeds debit.
Option C → Capital deficit is separate.
Option D → Third-party liabilities are not balancing figures.

🎯 Strategy

Used: Direct Concept Recall

Application:

Understanding Realisation Account balancing directly gives the answer.

Final Logic:

Higher debit total indicates loss.

🧠 Memory Trick

"Debit higher = Loss."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Realisation Profit or Loss – Page X

5 Order the sequence of asset-related journal entries from start to finish:
1. Asset account is transferred to Realisation A/c at book value
2. Cash is received from the sale of the Asset
3. Loss on Realisation is transferred to Partners' Capital A/c (assuming a loss occurred)

A 2 -> 1 -> 3

B 1 -> 3 -> 2

C 1 -> 2 -> 3

D 3 -> 1 -> 2

💡 Short Explanation

Assets transferred first. Assets sold afterward. Final loss transferred last.

✅ Correct Answer Explanation

The process begins with transferring assets to the Realisation Account at book value. Then the assets are sold and cash is received. Finally, any resulting profit or loss is transferred to partners' capital accounts. Therefore, the correct sequence is 1 → 2 → 3.

❓ Why Other Options Are Incorrect

Option A → Sale cannot occur before transfer.
Option B → Loss determined only after sale.
Option D → Final transfer cannot happen first.

🎯 Strategy

Used: Sequential Logic

Application:

Following the accounting flow determines the correct order.

Final Logic:

Transfer precedes realization and final adjustment.

🧠 Memory Trick

"Transfer → Sell → Adjust."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Transfer of Assets – Page X

6 Why is a partner's current account balance NOT transferred to the Realisation account?

A Because it relates to internal capital settlement, so it is transferred to the respective Partner's Capital Account.

B Because it is treated as a fictitious asset.

C Because it represents a third-party liability.

D Because it is already in cash form.

💡 Short Explanation

Current account is an internal adjustment. It relates to partner settlement. Hence adjusted through capital accounts.

✅ Correct Answer Explanation

A partner's current account balance is an internal matter among partners and therefore is adjusted through the respective partner's capital account rather than through the Realisation Account. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Current account is not fictitious.
Option C → It is not an external liability.
Option D → Current account is not necessarily cash.

🎯 Strategy

Used: Elimination

Application:

The distinction between internal and external settlement clarifies the treatment.

Final Logic:

Internal partner balances bypass Realisation Account.

🧠 Memory Trick

"Current goes to capital."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Transfer Exclusions – Page X

7 A firm's Balance Sheet shows Creditors Rs. 50,000, Bank Overdraft Rs. 10,000, and a Partner's Loan of Rs. 20,000. What is the total amount of liabilities transferred to the credit side of the Realisation Account?

A Rs. 80,000

B Rs. 70,000

C Rs. 50,000

D Rs. 60,000

💡 Short Explanation

External liabilities only are transferred. Partner loan is excluded initially. Creditors + overdraft = Rs. 60,000.

✅ Correct Answer Explanation

Only external liabilities are transferred to the credit side of the Realisation Account. Calculation: 50,000 + 10,000 = 60,000 Partner's loan is not transferred because it is settled separately. Therefore, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Includes partner loan incorrectly.
Option B → Wrong calculation.
Option C → Omits overdraft.

🎯 Strategy

Used: Substitution

Application:

Only external liabilities are included in the calculation.

Final Logic:

Partner loans are excluded from Realisation transfer.

🧠 Memory Trick

"External only."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: External Liabilities – Page X

8 Sundry Debtors are Rs. 40,000, and a Provision for Doubtful Debts exists for Rs. 4,000. How are these exact figures posted to the Realisation Account?

A Debit Realisation with Rs. 36,000 net

B Debit Realisation with Rs. 40,000 and Credit Realisation with Rs. 4,000

C Credit Realisation with Rs. 36,000

D Debit Realisation with Rs. 40,000 and Debit Capital Account with Rs. 4,000

💡 Short Explanation

Debtors transferred at gross value. Provision transferred separately. Both entries affect Realisation.

✅ Correct Answer Explanation

Sundry Debtors are transferred to the debit side of Realisation Account at gross value Rs. 40,000. Provision for Doubtful Debts, being a related liability/provision, is transferred to the credit side with Rs. 4,000. Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Net transfer is incorrect.
Option C → Debtors are not credited initially.
Option D → Provision is not transferred to capital account.

🎯 Strategy

Used: Formula/Entry Recall

Application:

Understanding gross transfer treatment helps determine correct posting.

Final Logic:

Assets and provisions are transferred separately.

🧠 Memory Trick

"Gross asset, separate provision."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Provision Treatment – Page X

📄 Passage

"For this purpose, a Realisation Account is prepared to ascertain the net effect (profit or loss) of realisation of assets and payment of liabilities…"

What specific transactions are recorded in the Realisation Account AFTER the initial transfer of assets and external liabilities?

A Sale of assets, payment of liabilities, and realisation expenses

B Revaluation of assets for a continuing firm

C Admission fees of a new partner

D Daily sales and purchase transactions

💡 Short Explanation

Realisation Account records settlement activities. Sale and payment entries are included. Realisation expenses are also recorded.

✅ Correct Answer Explanation

After transfer of assets and liabilities, the Realisation Account records: Sale of assets Payment of liabilities Realisation expenses These transactions help determine realization profit or loss. Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Revaluation applies to continuing firms.
Option C → Admission fees are unrelated.
Option D → Routine business transactions cease on dissolution.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

The passage directly lists the recorded transactions.

Final Logic:

Realisation Account records dissolution settlement activities.

🧠 Memory Trick

"Sell, pay, expense."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Realisation Account Purpose – Page X

📄 Passage

"For this purpose, a Realisation Account is prepared to ascertain the net effect (profit or loss) of realisation of assets and payment of liabilities…

Which of the following items is explicitly NOT transferred to the Realisation Account initially?

A External liabilities

B Tangible assets like Plant and Machinery

C Cash in hand, bank balance, and fictitious assets

D Unrecorded liabilities

💡 Short Explanation

Cash already exists in liquid form. Fictitious assets have no realizable value. Hence excluded from Realisation transfer.

✅ Correct Answer Explanation

Cash in hand and bank balance are already liquid assets and therefore need not be realized. Fictitious assets are not actual realizable assets. Hence, they are excluded from the Realisation Account. Therefore, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → External liabilities are transferred.
Option B → Tangible assets are transferred for realization.
Option D → Unrecorded liabilities are handled when paid.

🎯 Strategy

Used: Elimination

Application:

Non-realizable or already-liquid items are excluded.

Final Logic:

Only realizable assets and external liabilities are transferred.

🧠 Memory Trick

"Cash stays, fictitious fades."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Transfer Exclusions – Page X

11 What is the correct formula/journal entry to record the cash payment of a liability that was previously transferred to the Realisation Account?

A Bank A/c Dr. To Liability A/c

B Liability A/c Dr. To Bank A/c

C Liability A/c Dr. To Realisation A/c

D Realisation A/c Dr. To Bank A/c

💡 Short Explanation

Liability payment reduces bank balance. Realisation Account records settlement. Payment entry debits Realisation.

✅ Correct Answer Explanation

When liabilities are paid during dissolution, the Realisation Account is debited because settlement is an expense/loss to the firm, and Bank Account is credited because cash is paid out. Journal Entry: Realisation A/c Dr. To Bank A/c Therefore, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Reverses the actual payment effect.
Option B → Liability account was already transferred earlier.
Option C → No direct transfer back to Realisation occurs.

🎯 Strategy

Used: Formula/Entry Recall

Application:

Understanding the standard dissolution entry identifies the correct journal treatment.

Final Logic:

Cash payment reduces bank and debits realization.

🧠 Memory Trick

"Payment = Realisation Dr."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Payment of Liabilities – Page X

12 A creditor for Rs. 10,000 accepts office equipment valued at Rs. 8,000 in part payment and is paid the balance of Rs. 2,000 in cash. What exact amount will be debited to Realisation A/c and credited to Bank A/c for this settlement?

A Rs. 10,000

B Rs. 2,000

C Rs. 8,000

D Rs. 0

💡 Short Explanation

Office equipment settles part liability. Remaining balance paid in cash. Only cash affects Bank Account.

✅ Correct Answer Explanation

The creditor accepted: Office equipment worth Rs. 8,000 Cash balance Rs. 2,000 Thus, the bank payment recorded is: 10000 - 8000 = 2000 Hence, Rs. 2,000 is debited to Realisation Account and credited to Bank Account.

❓ Why Other Options Are Incorrect

Option A → Includes non-cash settlement portion.
Option C → Represents asset value, not bank payment.
Option D → Cash payment still exists.

🎯 Strategy

Used: Substitution

Application:

Subtracting the non-cash settlement identifies the actual cash payment.

Final Logic:

Only the unpaid balance affects bank settlement.

🧠 Memory Trick

"Asset first, cash balance later."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Creditor Settlement – Page X

13 If realisation expenses of Rs. 1,500 are incurred and paid by the firm in cash, which account is credited?

A Bank Account

B Realisation Account

C Partner's Capital Account

D Realisation Expense Account

💡 Short Explanation

Expenses paid in cash reduce bank balance. Realisation Account is debited. Bank receives the credit entry.

✅ Correct Answer Explanation

When realization expenses are paid by the firm: Journal Entry: Realisation A/c Dr. To Bank A/c Bank Account is credited because cash goes out of the business. Therefore, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Realisation Account is debited, not credited.
Option C → Partner capital is unaffected directly.
Option D → Separate Realisation Expense Account is not prepared.

🎯 Strategy

Used: Formula/Entry Recall

Application:

Cash expense payment always reduces Bank Account.

Final Logic:

Expense paid means Bank credited.

🧠 Memory Trick

"Cash paid → Bank credited."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Realisation Expenses – Page X

14 A partner agrees to bear all realisation expenses for a fixed remuneration of Rs. 15,000. He personally pays Rs. 11,800 as expenses. What entry does the firm make for the actual out-of-pocket payment of Rs. 11,800 made by the partner?

A Debit Realisation A/c Rs. 11,800

B Credit Bank A/c Rs. 11,800

C No entry is required for the actual payment by the partner

D Debit Partner's Capital A/c Rs. 11,800

💡 Short Explanation

Partner personally bears expenses. Firm does not pay cash. Therefore, no entry for actual payment.

✅ Correct Answer Explanation

When a partner agrees to bear realization expenses personally, the actual payment made by the partner is not recorded in the firm's books because the firm itself neither incurs nor pays the expense directly. Hence, no entry is passed for Rs. 11,800.

❓ Why Other Options Are Incorrect

Option A → Firm does not record partner's direct payment.
Option B → Bank Account remains unaffected.
Option D → Capital adjustment is unnecessary here.

🎯 Strategy

Used: Elimination

Application:

No firm cash movement means no journal entry in firm books.

Final Logic:

Personal payments by partner stay outside firm accounting.

🧠 Memory Trick

"Partner pays personally = No firm entry."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Partner Paid Expenses – Page X

15 An old, unrecorded typewriter is taken over by partner Bharat for Rs. 600. What is the correct journal entry?

A Realisation A/c Dr. 600 To Bharat's Capital A/c 600

B Bharat's Capital A/c Dr. 600 To Realisation A/c 600

C Bank A/c Dr. 600 To Realisation A/c 600

D Typewriter A/c Dr. 600 To Bharat's Capital A/c 600

💡 Short Explanation

Partner takes over unrecorded asset. Partner becomes liable to firm. Realisation Account gains value.

✅ Correct Answer Explanation

Since the unrecorded asset is taken over by Bharat, his capital account is debited and Realisation Account is credited. Journal Entry: Bharat's Capital A/c Dr. 600 To Realisation A/c 600 Therefore, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Entry direction reversed.
Option C → No cash transaction occurred.
Option D → Unrecorded asset account is not created.

🎯 Strategy

Used: Formula/Entry Recall

Application:

Asset takeover by partner increases realization and reduces partner capital.

Final Logic:

Partner taking asset owes equivalent value to firm.

🧠 Memory Trick

"Take asset → Capital Dr."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Unrecorded Assets – Page X

16 Consider the following regarding unrecorded liabilities:
1. Unrecorded liabilities are transferred to the credit side of the Realisation Account initially.
2. The payment of unrecorded liabilities is debited to the Realisation Account.

A Only 1

B Both 1 and 2

C Neither 1 nor 2

D Only 2

💡 Short Explanation

Unrecorded liabilities are not transferred initially. Payment is still recorded through Realisation. Hence only statement 2 is correct.

✅ Correct Answer Explanation

Unrecorded liabilities do not appear in the Balance Sheet, so they cannot be transferred initially to the Realisation Account. However, when they are paid, the Realisation Account is debited. Journal Entry: Realisation A/c Dr. To Bank A/c Therefore, only statement 2 is correct.

❓ Why Other Options Are Incorrect

Option A → Statement 1 is false.
Option B → Unrecorded liabilities are not transferred initially.
Option C → Statement 2 is true.

🎯 Strategy

Used: Elimination

Application:

Only recorded liabilities are transferred initially.

Final Logic:

Payment entry exists even without initial transfer.

🧠 Memory Trick

"Unrecorded? Pay only."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Unrecorded Liabilities – Page X

17 When profit on realisation is transferred to the partners' capital accounts, on which side of the partners' capital accounts is this posted?

A Debit side

B It does not appear in the Capital Account

C Credit side

D Asset side

💡 Short Explanation

Profit increases partner capital. Increase is credited. Shared in profit-sharing ratio.

✅ Correct Answer Explanation

Profit on realization increases partners' capital balances and is therefore credited to their capital accounts. Journal Entry: Realisation A/c Dr. To Partners' Capital A/cs Hence, Option C is correct.

❓ Why Other Options Are Incorrect

Option A → Debit side reduces capital.
Option B → Profit definitely appears in capital accounts.
Option D → "Asset side" is not applicable.

🎯 Strategy

Used: Direct Concept Recall

Application:

Profits always increase capital balances.

Final Logic:

Increase in capital is credited.

🧠 Memory Trick

"Profit means credit."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Profit Transfer – Page X

18 In the event of a loss on realisation, the correct formula/journal entry is:

A Partners' Capital A/c Dr. To Realisation A/c

B Realisation A/c Dr. To Partners' Capital A/c

C Profit & Loss A/c Dr. To Realisation A/c

D Partners' Capital A/c Dr. To Bank A/c

💡 Short Explanation

Loss reduces partner capitals. Realisation Account is credited. Partners bear loss in ratio.

✅ Correct Answer Explanation

Loss on realization is borne by partners in their profit-sharing ratio. Therefore, partners' capital accounts are debited and Realisation Account is credited. Journal Entry: \text{Partners' Capital A/c Dr.} \ \text{To Realisation A/c} Hence, Option A is correct.

❓ Why Other Options Are Incorrect

Option B → Represents realization profit.
Option C → P&L Account is not used here.
Option D → No direct bank effect occurs.

🎯 Strategy

Used: Formula/Entry Recall

Application:

Losses decrease capital balances.

Final Logic:

Capital accounts absorb realization loss.

🧠 Memory Trick

"Loss → Capital Dr."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Loss Allocation – Page X

19 Assertion (A): The final debit balance in a partner's capital account means the partner must bring in cash to close it.
Reason (R): A debit balance indicates the partner owes money to the firm upon final settlement.

A Both A and R are true, but R is not the correct explanation.

B Both A and R are true, and R is the correct explanation.

C A is true, but R is false.

D A is false, but R is true.

💡 Short Explanation

Debit balance means deficiency. Partner owes amount to firm. Cash must be brought in to settle.

✅ Correct Answer Explanation

A debit balance in a partner's capital account indicates that the partner owes money to the firm. Therefore, the partner must contribute cash to settle and close the account. The reason correctly explains the assertion. Hence, Option B is correct.

❓ Why Other Options Are Incorrect

Option A → Reason directly explains assertion.
Option C → Reason is true.
Option D → Assertion is also true.

🎯 Strategy

Used: Contextual/Tonal Matching

Application:

The reason logically explains why cash contribution is necessary.

Final Logic:

Debit balance represents payable deficiency.

🧠 Memory Trick

"Debit balance = Bring cash."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Capital Account Closure – Page X

20 Arrange the following steps of final settlement on dissolution in their correct required order:
1. Settle Partners' Capital Accounts
2. Pay third-party (external) liabilities
3. Pay Partner's Loan to the firm

A 1 -> 2 -> 3

B 1 -> 3 -> 2

C 3 -> 2 -> 1

D 2 -> 3 -> 1

💡 Short Explanation

External liabilities paid first. Partner loans settled afterward. Capital settlement occurs last.

✅ Correct Answer Explanation

According to Section 48: 1. External liabilities are paid first. 2. Partner loans are settled next. 3. Partner capitals are repaid afterward. Thus, the correct order is: 2 → 3 → 1 Therefore, Option D is correct.

❓ Why Other Options Are Incorrect

Option A → Capitals cannot precede liabilities.
Option B → External liabilities must come first.
Option C → Partner loans cannot precede outside debts.

🎯 Strategy

Used: Sequential Logic

Application:

Applying statutory settlement order determines the sequence.

Final Logic:

Outside liabilities always get first priority.

🧠 Memory Trick

"Outside → Loan → Capital."

📚 Class XII – Accountancy Part I – Chapter: Dissolution of Partnership Firm – Topic: Final Settlement – Page X

CUET UG Accountancy Booster Test 1 Realisation Account and Final Settlement

Test Complete!

Answer Review