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If the agreement rate for interest on retiring partner's loan is eight percent but the accountant applied six percent, what type of error occurred?यदि निवृत्त साझेदार के ऋण खाते पर समझौते में ब्याज दर आठ प्रतिशत है लेकिन लेखाकार ने छह प्रतिशत लगाया, तो किस प्रकार की गलती हुई?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Computational error in applying rateदर लागू करने की गणनात्मक गलती
The agreement rate should have been used, so interest was understated. Exam tip: apply the given rate before the general rate.समझौते की दर माननी चाहिए थी, इसलिए ब्याज कम निकला। परीक्षा में दी गई दर सामान्य दर से पहले लागू करें।
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