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A machine value is reduced from ₹80000 to ₹68000. Which entry is correct in Revaluation Account?एक मशीन का मूल्य ₹८०००० से घटाकर ₹६८००० किया गया। पुनर्मूल्यांकन खाते में कौन सी प्रविष्टि सही है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Revaluation Account debited ₹12000पुनर्मूल्यांकन खाता डेबिट ₹१२०००
Decrease in asset value is a loss so Revaluation Account is debited. Only the difference is recorded.संपत्ति में कमी हानि है इसलिए पुनर्मूल्यांकन खाते में डेबिट होगी। घटे हुए मूल्य का अंतर ही लिखा जाता है।
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