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If interest on a retiring partner's loan is shown as paid directly through bank without first recording interest due, what will be missing in accounting presentation?यदि निवृत्त साझेदार के ऋण खाते पर ब्याज को सीधे बैंक से भुगतान दिखा दिया गया लेकिन पहले देय ब्याज नहीं बनाया गया, तो लेखांकन प्रस्तुति में क्या कमी रह जाएगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Record of increase in loan account due to interestऋण खाते में ब्याज बढ़ने का रिकॉर्ड
Interest due should be added to the loan account to show settlement clearly. Exam tip: understand both accrual and payment stages.देय ब्याज को ऋण खाते में जोड़ना चाहिए ताकि निपटान साफ दिखे। परीक्षा में ब्याज देय और भुगतान दोनों चरण समझें।
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