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On the death of a partner, the total claim is ₹1,32,000 and the revaluation loss is ₹7,000. What net amount will be payable to the deceased partner’s successor after adjusting the loss?एक साझेदार की मृत्यु पर कुल दावा ₹1,32,000 है और पुनर्मूल्यांकन से होने वाली हानि ₹7,000 है। हानि को समायोजित करने के बाद मृत साझेदार के उत्तराधिकारी को देय शुद्ध राशि कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,25,000₹1,25,000
The revaluation loss is deducted from the total claim: ₹1,32,000 − ₹7,000 = ₹1,25,000. Therefore, the net amount payable to the deceased partner’s successor is ₹1,25,000. Exam tip: deduct a revaluation loss from the claim; add a revaluation profit instead.पुनर्मूल्यांकन हानि कुल दावे से घटाई जाएगी: ₹1,32,000 − ₹7,000 = ₹1,25,000। इसलिए मृत साझेदार के उत्तराधिकारी को देय शुद्ध राशि ₹1,25,000 होगी। परीक्षा में याद रखें कि हानि घटती है, जबकि पुनर्मूल्यांकन लाभ दावे में जोड़ा जाता है।
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