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The firm paid B's personal insurance premium of ₹18000 and did not treat it as drawings. What is the correct adjustment?फर्म ने ब के निजी बीमा प्रीमियम 18000 रुपये चुकाए और उसे आहरण नहीं माना। सही समायोजन क्या है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Debit B's capital or current account by ₹18000ब के पूंजी या चालू खाते को 18000 रुपये डेबिट करें
Personal insurance premium is a partner's personal expense. When paid by the firm it is treated as drawings.निजी बीमा प्रीमियम साझेदार का व्यक्तिगत खर्च है। फर्म द्वारा भुगतान होने पर इसे आहरण माना जाता है।
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