At the time of dissolution, the book value of debtors is ₹15,000, but only ₹14,000 is received from them. What will be the effect in the Realisation Account?विघटन के समय देनदारों का पुस्तकीय मूल्य ₹15,000 है, लेकिन उनसे केवल ₹14,000 प्राप्त होते हैं। Realisation Account में इसका क्या प्रभाव होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,000 loss₹1,000 की हानि
The debtors had a book value of ₹15,000, but the firm received only ₹14,000. Therefore, the amount realised is ₹1,000 less than the book value, resulting in a ₹1,000 loss in the Realisation Account. A profit would arise only if the amount received exceeded the book value. Exam tip: Loss on an asset = Book value − Amount realised.देनदारों का पुस्तकीय मूल्य ₹15,000 था, जबकि उनसे ₹14,000 ही प्राप्त हुए। इसलिए प्राप्ति पुस्तकीय मूल्य से ₹1,000 कम है और Realisation Account में ₹1,000 की हानि होगी। ₹1,000 का लाभ तभी होता जब प्राप्त राशि पुस्तकीय मूल्य से अधिक होती। परीक्षा-युक्ति: परिसंपत्ति पर हानि = पुस्तकीय मूल्य − प्राप्त राशि।
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