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The Workmen Compensation Reserve is ₹45,000, while the workmen compensation claim is ₹60,000. What amount does the claim exceed the reserve by?कर्मचारी क्षतिपूर्ति संचय ₹45,000 है, जबकि कर्मचारी क्षतिपूर्ति का दावा ₹60,000 है। दावे की संचय से अधिक राशि कितनी है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹15,000₹15,000
Excess claim = Claim − Reserve = ₹60,000 − ₹45,000 = ₹15,000. Since the claim exceeds the reserve, the additional ₹15,000 is recorded as a loss in the Revaluation Account. In such questions, subtract the available reserve from the claim amount.अधिक दावा = दावा − संचय = ₹60,000 − ₹45,000 = ₹15,000। चूँकि दावा संचय से अधिक है, यह अतिरिक्त ₹15,000 पुनर्मूल्यांकन खाते में हानि के रूप में दर्ज किया जाएगा। परीक्षा में ऐसे प्रश्नों में हमेशा दावे में से उपलब्ध संचय घटाएँ।
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