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If the total amount due to a deceased partner is ₹1,00,000 and the partner’s drawings are ₹10,000, what will be the net amount payable, assuming there are no other adjustments?यदि मृत साझेदार को देय कुल राशि ₹1,00,000 है और उसके आहरण ₹10,000 हैं, तो अन्य कोई समायोजन न होने पर शुद्ध देय राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹90,000₹90,000
Drawings are deducted from the amount due to the partner. Therefore, net amount payable = ₹1,00,000 − ₹10,000 = ₹90,000, so option C is correct. The ₹95,000 option results from deducting an incorrect amount. In an exam, remember that drawings reduce the amount payable to the partner.आहरण साझेदार के खाते से घटाए जाते हैं, इसलिए शुद्ध देय राशि = ₹1,00,000 − ₹10,000 = ₹90,000। अतः विकल्प C सही है। ₹95,000 जैसे विकल्प में ₹5,000 की गलत कटौती की गई है। परीक्षा में याद रखें कि आहरण कुल देय राशि को कम करते हैं।
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