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If the amount due to a deceased partner is not paid immediately, what is its nature for the firm?मृत भागीदार को देय राशि का तत्काल भुगतान न होने पर फर्म के लिए उसका क्या स्वरूप होता है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Firm's liabilityफर्म की देयता
The amount due to the deceased partner, including the balance arising from capital, profit or goodwill, remains a liability of the firm until it is paid. It is generally transferred to the deceased partner’s executor’s loan account. It is not income or profit; in exams, an unpaid amount due should be identified as a liability.मृत भागीदार को देय पूँजी, लाभ या गुडविल का हिस्सा भुगतान होने तक फर्म की देयता रहता है। सामान्यतः यह राशि मृत भागीदार के निष्पादक के ऋण खाते में स्थानांतरित की जाती है। इसे आय या लाभ नहीं माना जाता; परीक्षा में ‘भुगतान न हुई देय राशि’ को देयता के रूप में पहचानें।
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