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A partner brought machine of Rs 150000 as capital but the firm also took related liability of Rs 30000. Which entry is correct?साझेदार ने रुपये १५०००० की मशीन पूँजी के रूप में दी लेकिन फर्म ने उसी से जुड़ी रुपये ३०००० की देनदारी भी ली। कौन सी प्रविष्टि सही है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Machine debit Rs 150000 liability credit Rs 30000 capital credit Rs 120000मशीन डेबिट रुपये 150000 देनदारी क्रेडिट रुपये 30000 पूँजी क्रेडिट रुपये 120000
The firm received the full machine and also accepted liability. Capital account is credited only with net contribution of Rs 120000.फर्म को पूरी मशीन मिली और देनदारी भी स्वीकार हुई। पूँजी खाते में केवल शुद्ध योगदान रुपये १२०००० क्रेडिट होगा।
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