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If the deceased partner’s total claim is ₹1,54,000 and a revaluation loss of ₹4,000 is to be deducted from it, what will be the net claim?यदि मृतक साझेदार का कुल दावा ₹1,54,000 है और उसमें से पुनर्मूल्यांकन हानि ₹4,000 घटाई जानी है, तो शुद्ध दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,50,000₹1,50,000
Net claim = Total claim − Revaluation loss = ₹1,54,000 − ₹4,000 = ₹1,50,000. Therefore, option C is correct. Option D does not deduct the revaluation loss correctly. In such questions, remember to subtract the deceased partner’s share of revaluation loss from the claim amount when the loss is to be adjusted.शुद्ध दावा = कुल दावा − पुनर्मूल्यांकन हानि = ₹1,54,000 − ₹4,000 = ₹1,50,000। इसलिए सही विकल्प C है। विकल्प D में हानि की पूरी राशि सही प्रकार से नहीं घटाई गई है। परीक्षा में याद रखें कि देय दावे से साझेदार के हिस्से की पुनर्मूल्यांकन हानि घटाई जाती है।
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