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A deceased partner’s account shows a total share of ₹85,000 and a share of loss of ₹5,000. What will be the net amount in the account after adjustment?एक मृत साझेदार के खाते में कुल हिस्सा ₹85,000 और हानि का हिस्सा ₹5,000 दर्ज है। समायोजन के बाद उसके खाते में शुद्ध राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹80,000₹80,000
The deceased partner’s share of loss is deducted from the total amount. Therefore, net amount = total share − share of loss = ₹85,000 − ₹5,000 = ₹80,000. ₹90,000 would result only if the amount represented a share of profit to be added. In exams, remember: add profit and deduct loss.हानि साझेदार के हिस्से से घटाई जाती है। इसलिए शुद्ध राशि = कुल हिस्सा − हानि का हिस्सा = ₹85,000 − ₹5,000 = ₹80,000। ₹90,000 तभी होता जब हानि के बजाय लाभ जोड़ा जाता। परीक्षा में लाभ को जोड़ने और हानि को घटाने का नियम याद रखें।
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