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If the total amount due to a deceased partner is ₹90,000 and his drawings are ₹5,000, what will be the net amount payable after deducting the drawings?यदि मृत साझेदार के खाते में कुल देय राशि ₹90,000 है और उसके आहरण ₹5,000 हैं, तो आहरण घटाने के बाद शुद्ध देय राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹85,000₹85,000
Net amount payable = Total amount due − Drawings = ₹90,000 − ₹5,000 = ₹85,000. Therefore, option B is correct. ₹80,000 would result from deducting ₹10,000 instead of the given ₹5,000. Exam tip: drawings are deducted from the amount due to the partner when calculating the net payable amount.शुद्ध देय राशि = कुल देय राशि − आहरण = ₹90,000 − ₹5,000 = ₹85,000। इसलिए विकल्प B सही है। ₹80,000 में ₹10,000 घटाया गया है, जबकि वास्तविक आहरण ₹5,000 है। परीक्षा में याद रखें कि साझेदार को देय राशि निकालते समय उसके आहरण घटाए जाते हैं।
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