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If the amount due to a deceased partner is not paid immediately, what is created in the partner’s name?यदि मृत भागीदार को देय राशि का तुरंत भुगतान नहीं किया जाता है, तो उसके नाम पर क्या बनाया जाता है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Loan Accountऋण खाता
When the amount due to a deceased partner, including capital, profit and other adjustments, is not paid immediately, it is transferred to the deceased partner’s Loan Account. This represents a liability of the firm, not income or loss. Exam tip: an unpaid amount due to a deceased partner is recorded in the deceased partner’s Loan Account.मृत भागीदार को देय पूंजी, लाभ और अन्य समायोजनों की राशि का तुरंत भुगतान न होने पर उसे मृत भागीदार के ऋण खाते में स्थानांतरित किया जाता है। यह फर्म की देयता होती है, आय या हानि नहीं। परीक्षा में याद रखें: भुगतान लंबित हो तो ‘मृत भागीदार का ऋण खाता’ बनाया जाता है।
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