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If fluctuating capital method is adopted why are separate current accounts generally not prepared?यदि पूँजी खातों की चल पद्धति अपनाई गई है तो अलग चालू खाते न बनाने का कारण क्या है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: All adjustments are recorded in capital account itselfसभी समायोजन पूँजी खाते में ही दर्ज होते हैं
In fluctuating capital method profit loss interest and drawings are recorded in capital account itself. So a separate current account is generally not needed.चल पूँजी पद्धति में लाभ हानि ब्याज और आहरण पूँजी खाते में ही लिखे जाते हैं। इसलिए अलग चालू खाते की जरूरत सामान्यतः नहीं होती।
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