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Existing provision for doubtful debts is ₹8000 and new required provision is ₹5000. What will happen in revaluation account?पहले से संदिग्ध ऋण प्रावधान (8000) रुपये है और नया आवश्यक प्रावधान (5000) रुपये है। पुनर्मूल्यांकन खाते में क्या होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Credit ₹3000(3000) रुपये क्रेडिट
Provision has decreased by ₹3000. Decrease in provision is a gain so revaluation account is credited.प्रावधान (3000) रुपये घटा है। प्रावधान घटने से लाभ होता है इसलिए पुनर्मूल्यांकन खाता क्रेडिट होगा।
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