Stock increased from ₹85000 to ₹93000. What is the correct journal effect?

Correct answer: Stock account debit and revaluation account credit ₹8000

The correct answer is A: Stock Account is debited by ₹8,000 and Revaluation Account is credited by ₹8,000. Stock is a business asset. Its book value rises from ₹85,000 to ₹93,000, so the increase is ₹93,000 − ₹85,000 = ₹8,000. An increase in an asset is recorded on the debit side. The corresponding revaluation gain is credited to Revaluation Account. Option A is therefore correct. Option B reverses both the account treatment and the nature of the change. Option C wrongly uses Capital Account and reverses the stock entry. Option D is wrong because a stated increase in an asset must be recorded during revaluation. Memory cue: asset increase means debit the asset; the resulting gain means credit Revaluation Account.