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If the total amount due to a deceased partner before adjusting the revaluation loss is ₹92000 and the revaluation loss is ₹2000, what will be the net amount due after adjustment?यदि पुनर्मूल्यांकन हानि समायोजित करने से पहले मृत साझेदार को देय कुल राशि ₹92000 है और पुनर्मूल्यांकन हानि ₹2000 है, तो समायोजन के बाद शुद्ध देय राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹90000₹90000
A revaluation loss is deducted from the amount due. Therefore, net amount due = ₹92000 − ₹2000 = ₹90000. ₹88000 is incorrect because it subtracts ₹4000. Exam tip: deduct a revaluation loss, but add a revaluation profit.पुनर्मूल्यांकन हानि देय राशि में से घटाई जाती है। इसलिए शुद्ध देय राशि = ₹92000 − ₹2000 = ₹90000। ₹88000 गलत है क्योंकि उसमें ₹4000 घटाया गया है। परीक्षा में ध्यान रखें कि हानि घटती है, जबकि पुनर्मूल्यांकन लाभ जोड़ा जाता है।
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