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When a partner takes a firm's asset at an agreed lower value on dissolution which amount is recorded in his capital account?विघटन पर साझेदार द्वारा फर्म की संपत्ति कम मूल्य पर लेने से उसके पूंजी खाते में कौन सी राशि लिखी जाती है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Agreed valueसहमत मूल्य
The partner's capital account records the agreed takeover value. In exams use agreed value, not book value.साझेदार के पूंजी खाते में हमेशा सहमत लेने का मूल्य लिखा जाता है। परीक्षा में पुस्तक मूल्य नहीं बल्कि agreed value देखें।
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