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If the total amount due to a deceased partner is ₹95,000 and a revaluation loss of ₹5,000 is to be deducted, what will be the net amount due?यदि किसी मृत साझेदार को देय कुल राशि ₹95,000 है और उसमें पुनर्मूल्यांकन हानि ₹5,000 घटानी है, तो शुद्ध देय राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹90,000₹90,000
A revaluation loss reduces the amount payable to the partner. Therefore, net amount = ₹95,000 − ₹5,000 = ₹90,000. Exam tip: deduct a revaluation loss and add a revaluation profit when calculating the amount due.पुनर्मूल्यांकन हानि साझेदार को देय राशि को कम करती है। इसलिए शुद्ध राशि = ₹95,000 − ₹5,000 = ₹90,000। परीक्षा में याद रखें कि हानि घटाई जाती है, जबकि पुनर्मूल्यांकन लाभ जोड़ा जाता है।
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