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Old workmen compensation provision was ₹50000. Actual claim is settled at ₹38000. What will be the effect in Revaluation Account?पुराना कर्मचारी क्षतिपूर्ति प्रावधान ₹50000 था। वास्तविक दावा ₹38000 पर तय हुआ। पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Credit ₹12000₹12000 क्रेडिट
The provision was excess by ₹12000 so it is a gain. Excess provision is credited to Revaluation Account.प्रावधान आवश्यकता से ₹12000 अधिक था इसलिए यह लाभ है। अतिरिक्त प्रावधान पुनर्मूल्यांकन खाते में क्रेडिट किया जाता है।
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