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Why should the balance of a retiring partner's loan account not be taken back to capital account?निवृत्त साझेदार के ऋण खाते का शेष पूंजी खाते में क्यों वापस नहीं ले जाना चाहिए?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Because after retirement he is no longer a capital partnerक्योंकि निवृत्ति के बाद वह पूंजी भागीदार नहीं रहता
After retirement, unpaid amount becomes creditor-like liability. Exam tip: understand post-retirement status as creditor-like.निवृत्ति के बाद बकाया राशि ऋणदाता देयता बनती है। परीक्षा में निवृत्ति के बाद स्थिति को लेनदार जैसी समझें।
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