I can not make any comments on the book you are following. But I am sure of my answer to your questions. You better check from other books/sources also.
i think i havent said it clearly what i mean is
If WCF Appears in balance sheet with related adjustment- Transfer the amount of claim arose to credit side of realisation account and then on debit side show it again with the same amount of claim arose. The excess amount of WCF will be transferred to Partner's Capital Account and distributed in Profit sharing ratio.
Yes, it can also be done this way, no problems. You can also transfer the whole of WCF to the credit side of realisation account and make payment of the claim through the realisation account (debit side). Both alternatives are right.