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Why is interest on a retiring partner's loan not usually transferred to Profit and Loss Appropriation Account?निवृत्त साझेदार के ऋण खाते में ब्याज को लाभ हानि विनियोग खाते में क्यों नहीं डालते?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Because it is loan expense and not appropriation of profitक्योंकि यह लाभ का बंटवारा नहीं बल्कि ऋण का खर्च है
Interest on loan is an expense of the firm and not distribution of profit. Exam tip: distinguish interest on loan from interest on capital.ऋण ब्याज फर्म का खर्च है न कि लाभ का वितरण। परीक्षा में ब्याज ऑन ऋण और ब्याज ऑन पूंजी अलग रखें।
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