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The total amount due to a deceased partner is ₹1,38,000. If a revaluation loss of ₹8,000 and drawings of ₹10,000 are to be deducted from it, what will be the net claim payable to the deceased partner?मृत साझेदार के खाते में देय कुल दावा ₹1,38,000 है। यदि उसमें पुनर्मूल्यांकन हानि ₹8,000 और आहरण ₹10,000 घटाए जाने हैं, तो मृत साझेदार को देय शुद्ध दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,20,000₹1,20,000
Net claim = Total claim − Revaluation loss − Drawings = ₹1,38,000 − ₹8,000 − ₹10,000 = ₹1,20,000. Both the revaluation loss and drawings reduce the amount payable to the deceased partner. In the examination, remember to deduct these items rather than add them to the claim.शुद्ध दावा = कुल दावा − पुनर्मूल्यांकन हानि − आहरण = ₹1,38,000 − ₹8,000 − ₹10,000 = ₹1,20,000। पुनर्मूल्यांकन हानि और आहरण, दोनों मृत साझेदार के खाते में घटाने वाली मदें हैं। परीक्षा में यह ध्यान रखें कि हानि और आहरण को दावे में जोड़ना नहीं, बल्कि घटाना होता है।
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