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When retiring partner is credited for goodwill and continuing partners are debited in gaining ratio is opening goodwill account necessary?जब सेवानिवृत्त साझेदार को ख्याति जमा की जाती है और शेष साझेदारों को लाभ अनुपात में नाम किया जाता है तो ख्याति खाता खोलना जरूरी है या नहीं?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Not necessaryजरूरी नहीं
In direct capital adjustment goodwill account is not opened. The effect is given directly through capital accounts.प्रत्यक्ष पूंजी समायोजन में ख्याति खाता नहीं खोला जाता। प्रभाव सीधे पूंजी खातों से दिया जाता है।
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