Debtors amount to ₹1,50,000, and the existing provision for doubtful debts is ₹5,000. On the admission of a partner, a provision of 8% on debtors is required. What additional loss should be recorded in the Revaluation Account?देनदारों की राशि ₹1,50,000 है और संदिग्ध ऋणों के लिए पुराना प्रावधान ₹5,000 है। नए साझेदार के प्रवेश पर देनदारों पर 8% का प्रावधान रखना है। पुनर्मूल्यांकन खाते में दर्ज की जाने वाली अतिरिक्त हानि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹7,000₹7,000
The required new provision is ₹1,50,000 × 8% = ₹12,000. Since ₹5,000 has already been provided, only the increase of ₹12,000 − ₹5,000 = ₹7,000 is recorded as a loss in the Revaluation Account. ₹12,000 represents the total new provision, not the additional loss. In such questions, compare the new provision with the existing provision and record only the difference.नया आवश्यक प्रावधान = ₹1,50,000 × 8% = ₹12,000। चूँकि ₹5,000 का प्रावधान पहले से मौजूद है, इसलिए केवल वृद्धि यानी ₹12,000 − ₹5,000 = ₹7,000 पुनर्मूल्यांकन खाते में हानि के रूप में दर्ज होगी। ₹12,000 पूरी नई राशि है, अतिरिक्त हानि नहीं। परीक्षा में हमेशा नए और पुराने प्रावधान के अंतर को अतिरिक्त हानि या लाभ मानें।
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