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If old partners withdraw the goodwill premium brought by a new partner which account is debited?नए साझेदार द्वारा लाई गई ख्याति राशि यदि पुराने साझेदार निकाल लें तो कौन सा खाता डेबिट होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Old partners capital accountsपुराने साझेदारों के पूंजी खाते
Old partners are first credited and on withdrawal their capital accounts are debited. Treat withdrawal like drawings.पहले पुराने साझेदारों को क्रेडिट मिलता है और निकासी पर उनके पूंजी खाते डेबिट होते हैं। निकासी को आहरण जैसा समझें।
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