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At the time of admission of a partner, the book value of computers decreases from ₹88,000 to ₹68,000, while the value of a loan decreases from ₹1,50,000 to ₹1,42,000. What will be the net effect on the Revaluation Account?एक साझेदार के प्रवेश के समय कंप्यूटर का पुस्तकीय मूल्य ₹88,000 से घटकर ₹68,000 और ऋण का मूल्य ₹1,50,000 से घटकर ₹1,42,000 हो गया। पुनर्मूल्यांकन खाते पर इसका शुद्ध प्रभाव क्या होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹12,000 loss₹12,000 की हानि
The decrease in the value of computers by ₹20,000 is a loss in the Revaluation Account. The decrease in the loan by ₹8,000 reduces the liability and therefore represents a gain. Hence, the net effect is ₹20,000 loss − ₹8,000 gain = ₹12,000 net loss. Exam tip: A decrease in an asset is a loss, whereas a decrease in a liability is a gain.कंप्यूटर के मूल्य में ₹20,000 की कमी पुनर्मूल्यांकन खाते में हानि होगी। ऋण में ₹8,000 की कमी देयता में कमी है, इसलिए यह लाभ होगा। अतः शुद्ध प्रभाव = ₹20,000 हानि − ₹8,000 लाभ = ₹12,000 की शुद्ध हानि। परीक्षा-युक्ति: परिसंपत्ति में कमी को हानि और देयता में कमी को लाभ मानें।
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