During the dissolution of the firm, a liability of ₹60,000 is settled by paying ₹61,500. What will be the result?फर्म के विघटन के दौरान ₹60,000 की देनदारी का भुगतान ₹61,500 में किया गया। इससे क्या परिणाम होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Loss of ₹1,500₹1,500 की हानि
The liability stood at ₹60,000 in the books, but ₹61,500 was paid to settle it. The excess payment is ₹61,500 − ₹60,000 = ₹1,500, which is recorded as a loss in the Realisation Account. Therefore, the correct result is a loss of ₹1,500. Exam tip: settling a liability for more than its book value causes a loss; settling it for less causes a profit.देनदारी की पुस्तकीय राशि ₹60,000 थी, लेकिन उसके निपटान के लिए ₹61,500 चुकाए गए। अतिरिक्त भुगतान ₹61,500 − ₹60,000 = ₹1,500 है, जो Realisation Account में हानि के रूप में दर्ज होगा। इसलिए सही उत्तर ₹1,500 की हानि है। परीक्षा-युक्ति: देनदारी के भुगतान की राशि पुस्तकीय राशि से अधिक हो तो अंतर हानि और कम हो तो लाभ होता है।
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