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Why does new goodwill not appear in balance sheet under direct capital adjustment method?प्रत्यक्ष पूंजी समायोजन पद्धति में नई सद्भावना बैलेंस शीट में क्यों नहीं आती?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Because goodwill account is not openedक्योंकि सद्भावना खाता खोला ही नहीं जाता
In direct method only capital accounts are debited and credited. Therefore no new goodwill asset is created.प्रत्यक्ष पद्धति में केवल पूंजी खातों को नामे और जमा किया जाता है। इसलिए कोई नई सद्भावना संपत्ति नहीं बनती।
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