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The total claim payable to a deceased partner is ₹1,48,000. If an accumulated loss of ₹8,000 is to be adjusted against it, what will be the revised claim?मृत साझेदार को देय कुल दावा ₹1,48,000 है। यदि इसमें से संचित हानि ₹8,000 समायोजित की जानी है, तो संशोधित दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,40,000₹1,40,000
The accumulated loss is deducted from the deceased partner’s claim. Therefore, revised claim = ₹1,48,000 − ₹8,000 = ₹1,40,000. The amount ₹1,42,000 does not deduct the full accumulated loss. Exam tip: deduct losses from the claim and add gains to it.संचित हानि मृत साझेदार के दावे से घटाई जाती है। इसलिए संशोधित दावा = ₹1,48,000 − ₹8,000 = ₹1,40,000। ₹1,42,000 चुनने पर पूरी ₹8,000 की हानि घटाई नहीं जाती। परीक्षा-युक्ति: हानि हो तो दावे से घटाएँ और लाभ हो तो जोड़ें।
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