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In which situation does a retiring partner's loan account give a more appropriate classification than capital account?किस स्थिति में निवृत्त साझेदार का ऋण खाता पूंजी खाते से अधिक सुरक्षित वर्गीकरण देता है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: When the partner retires and becomes like a creditor of the firmजब साझेदार निवृत्त होकर फर्म का लेनदार जैसा हो जाए
After retirement, unpaid amount is a payable loan, not capital. Exam tip: change account classification when the partner's status changes.निवृत्ति के बाद बकाया राशि पूंजी नहीं बल्कि देय ऋण होती है। परीक्षा में स्थिति बदलने पर खाते का वर्ग बदलें।
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