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The total share payable to a retiring or deceased partner is ₹120000, and the partner’s drawings are ₹20000. What will be the net amount payable after deducting the drawings?सेवानिवृत्त या मृत साझेदार को देय कुल हिस्सा ₹120000 है और उसके आहरण ₹20000 हैं। आहरण घटाने के बाद शुद्ध देय राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹100000₹100000
Net amount payable = total share payable − drawings = ₹120000 − ₹20000 = ₹100000. Therefore, option C is correct. Drawings must be deducted from the amount due, not added to it. Exam tip: whenever drawings are given in such a calculation, subtract them from the partner’s share payable.शुद्ध देय राशि = कुल देय हिस्सा − आहरण = ₹120000 − ₹20000 = ₹100000। इसलिए सही विकल्प C है। ₹20000 को जोड़ना या गलत राशि घटाना सही नहीं होगा। परीक्षा में याद रखें कि आहरण साझेदार को देय राशि से घटाए जाते हैं।
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