On admission a (5%) provision for doubtful debts is to be created on debtors of ₹80000. What loss will be recorded in revaluation account?प्रवेश पर देनदारों पर (5%) संदिग्ध ऋण प्रावधान बनाना हो और देनदार (80000) रुपये हों तो पुनर्मूल्यांकन खाते में कितनी हानि होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹4000(4000) रुपये
Provision will be (80000 \times 5% = ₹4000). Creating new provision is a loss so it is debited to revaluation account.प्रावधान (80000 \times 5% = 4000) रुपये होगा। नया प्रावधान बनना हानि है इसलिए पुनर्मूल्यांकन खाते में डेबिट होगा।
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