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At the time of admission the old firm's vehicle was recorded at ₹150000 and its revalued value is fixed at ₹132000. What will be the effect in Revaluation Account?प्रवेश के समय पुरानी फर्म की गाड़ी ₹150000 पर थी और उसका पुनर्मूल्यांकित मूल्य ₹132000 तय हुआ। पुनर्मूल्यांकन खाते में कौन सा प्रभाव होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Debit ₹18000₹18000 डेबिट
The vehicle value decreases by ₹18000 so it is a revaluation loss. When an asset decreases Revaluation Account is debited.गाड़ी के मूल्य में कमी ₹18000 है इसलिए यह पुनर्मूल्यांकन हानि है। परिसंपत्ति घटे तो पुनर्मूल्यांकन खाता डेबिट होता है।
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