At the dissolution of a firm, creditors appearing in the books at ₹20,000 were settled by paying ₹22,000. What will be the effect on the Realisation Account?फर्म के विघटन पर लेनदारों की पुस्तकीय राशि ₹20,000 थी, लेकिन उन्हें ₹22,000 का भुगतान करके निपटारा किया गया। वसूली खाते पर इसका क्या प्रभाव पड़ेगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Loss of ₹2,000₹2,000 की हानि
The creditors’ book liability was ₹20,000, but the firm paid ₹22,000 to settle it. The excess payment of ₹2,000 is a loss to the firm and is therefore recorded as a loss in the Realisation Account. When the settlement amount exceeds the book value of the liability, the difference is treated as a loss. Exam tip: Settlement amount − book liability = loss, so ₹22,000 − ₹20,000 = ₹2,000.लेनदारों की पुस्तकीय राशि ₹20,000 थी, जबकि वास्तविक भुगतान ₹22,000 किया गया। अतिरिक्त ₹2,000 का भुगतान फर्म के लिए हानि है, इसलिए वसूली खाते में ₹2,000 की हानि होगी। लेखांकन में भुगतान की राशि पुस्तकीय देयता से अधिक हो तो अंतर हानि माना जाता है। परीक्षा-युक्ति: निपटान राशि − पुस्तकीय राशि = हानि, अर्थात् ₹22,000 − ₹20,000 = ₹2,000।
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