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At the time of dissolution of a firm, what type of receipt is the ₹15,000 received from the sale of its assets called?फर्म के विघटन के समय परिसंपत्तियों की बिक्री से प्राप्त ₹15,000 किस प्रकार की प्राप्ति कहलाती है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Realisation receiptवसूली प्राप्ति
During dissolution, the amount received from selling the firm’s assets is called a realisation receipt and is recorded in the Realisation Account. It is not capital introduced, a loan receipt, or salary income. Exam tip: proceeds from the sale of assets are treated as realisation receipts.विघटन के समय परिसंपत्तियों को बेचकर प्राप्त राशि वसूली प्राप्ति कहलाती है और इसे वसूली खाते में दर्ज किया जाता है। यह पूंजी निवेश, ऋण या वेतन से संबंधित प्राप्ति नहीं है। परीक्षा में याद रखें: परिसंपत्तियों की बिक्री से प्राप्त राशि हमेशा वसूली प्राप्ति होती है।
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