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A deceased partner’s total claim is ₹1,26,000. If accumulated loss of ₹6,000 is to be adjusted against the claim, what will be the revised claim?किसी मृत साझेदार का कुल दावा ₹1,26,000 है। यदि उसके हिस्से में समायोजित की जाने वाली संचित हानि ₹6,000 है, तो संशोधित दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,20,000₹1,20,000
The accumulated loss is deducted from the deceased partner’s claim. Therefore, revised claim = ₹1,26,000 − ₹6,000 = ₹1,20,000. Hence, option B is correct. Exam tip: when a loss is adjusted against the claim, the amount payable decreases rather than increases.संचित हानि मृत साझेदार के दावे से घटाई जाती है। इसलिए संशोधित दावा = ₹1,26,000 − ₹6,000 = ₹1,20,000। अतः सही विकल्प B है। परीक्षा में ध्यान रखें कि हानि समायोजित होने पर देय दावा घटता है, बढ़ता नहीं।
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