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A deceased partner’s total claim is ₹1,68,000. If the firm has an accumulated loss of ₹18,000, what will be the net claim payable to the deceased partner?एक मृत साझेदार का कुल दावा ₹1,68,000 है। यदि फर्म के खातों में संचित हानि ₹18,000 है, तो मृत साझेदार को देय शुद्ध दावा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,50,000₹1,50,000
Accumulated loss is deducted from the deceased partner’s total claim. Therefore, net claim = ₹1,68,000 − ₹18,000 = ₹1,50,000. Hence, option C is correct. Exam tip: accumulated losses reduce the amount payable to the deceased partner; they are not added to the claim.संचित हानि मृत साझेदार के दावे से घटाई जाती है। इसलिए शुद्ध दावा = ₹1,68,000 − ₹18,000 = ₹1,50,000। अतः सही उत्तर विकल्प C है। परीक्षा में याद रखें कि संचित हानि लाभ नहीं, बल्कि दावा घटाने वाली मद होती है।
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