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A deceased partner’s capital is ₹86,000, his share of profit up to the date of death is ₹4,000, and his share of goodwill is ₹10,000. What will be the total amount payable to his account?एक मृत साझेदार की पूंजी ₹86,000, मृत्यु तक लाभ में उसका हिस्सा ₹4,000 और गुडविल में उसका हिस्सा ₹10,000 है। उसके खाते में देय कुल दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,00,000₹1,00,000
The amount payable to a deceased partner is calculated by adding capital, the partner’s share of profit up to the date of death, and the partner’s share of goodwill. Thus, ₹86,000 + ₹4,000 + ₹10,000 = ₹1,00,000. Therefore, option C is correct. Exam tip: If drawings, liabilities, or other adjustments are given, include them before determining the final claim.मृत साझेदार के खाते में देय दावा = पूंजी + मृत्यु तक लाभ में हिस्सा + गुडविल में हिस्सा। इसलिए ₹86,000 + ₹4,000 + ₹10,000 = ₹1,00,000। अतः सही विकल्प C है। परीक्षा-युक्ति: यदि आहरण, देयता या अन्य समायोजन दिए हों, तो उन्हें भी अंतिम दावे में समायोजित करें।
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