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The provision for doubtful debts is reduced from ₹8,000 to ₹5,500. What amount of gain will be recognized in the Revaluation Account at the time of reconstitution?संदिग्ध ऋणों के लिए प्रावधान ₹8,000 से घटाकर ₹5,500 कर दिया गया है। पुनर्गठन के समय पुनर्मूल्यांकन खाते में मान्यता प्राप्त लाभ कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹2,500₹2,500
A reduction in the provision decreases the liability, so it is treated as a gain and credited to the Revaluation Account. Gain = ₹8,000 − ₹5,500 = ₹2,500. Therefore, ₹2,500 is credited to the Revaluation Account. Exam tip: an increase in a provision is a loss, while a decrease is a gain.प्रावधान में कमी से देयता घटती है, इसलिए यह पुनर्मूल्यांकन खाते में लाभ अर्थात् क्रेडिट होता है। लाभ = ₹8,000 − ₹5,500 = ₹2,500। अतः ₹2,500 पुनर्मूल्यांकन खाते में क्रेडिट किया जाएगा। परीक्षा-टिप: प्रावधान में वृद्धि हानि और कमी लाभ मानी जाती है।
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