During reconstitution, the book value of office equipment decreases from ₹33,000 to ₹27,500, while outstanding expenses increase from ₹12,000 to ₹15,000. What will be the net effect on the Revaluation Account?पुनर्गठन के समय कार्यालय उपकरण का पुस्तक-मूल्य ₹33,000 से घटकर ₹27,500 हो गया और देय खर्च ₹12,000 से बढ़कर ₹15,000 हो गए। पुनर्मूल्यांकन खाते पर इसका शुद्ध प्रभाव क्या होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Loss of ₹8,500₹8,500 की हानि
The decrease in office equipment is ₹33,000 − ₹27,500 = ₹5,500, which is a loss to the Revaluation Account. The increase in outstanding expenses is ₹15,000 − ₹12,000 = ₹3,000 and also represents a loss because the liability has increased. Therefore, the total net loss is ₹5,500 + ₹3,000 = ₹8,500. ₹2,500 results from incorrectly subtracting the adjustments, while ₹5,500 ignores the increase in the liability. Exam tip: A decrease in an asset and an increase in a liability are both treated as losses in revaluation.कार्यालय उपकरण के मूल्य में कमी ₹33,000 − ₹27,500 = ₹5,500 है, जो पुनर्मूल्यांकन खाते पर हानि है। देय खर्च में ₹15,000 − ₹12,000 = ₹3,000 की वृद्धि भी अतिरिक्त दायित्व के कारण हानि है। अतः कुल शुद्ध हानि ₹5,500 + ₹3,000 = ₹8,500 होगी। ₹2,500 केवल दोनों समायोजनों का गलत घटाव है, जबकि ₹5,500 में देय खर्च की वृद्धि शामिल नहीं है। परीक्षा-युक्ति: परिसंपत्ति में कमी और दायित्व में वृद्धि—दोनों को पुनर्मूल्यांकन हानि मानें।
Student feedback
Was this question useful?
👍 0 Helpful 👎 0 Not helpful
Yes 0% No 0%
0 responsesStudent Reviews
No published reviews yet.
