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If the retiring partner's final capital account has a debit balance of ₹25000, which statement about loan account is correct?यदि अंतिम पूंजी खाते में निवृत्त साझेदार का ₹२५००० डेबिट शेष है, तो ऋण खाते के बारे में कौन सा कथन सही है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: It is not firm's liability, amount may be recoverable from partnerफर्म की देयता नहीं, साझेदार से वसूली हो सकती है
Debit balance may mean the firm has to recover amount from the partner. Exam tip: only credit balance is treated as loan liability.डेबिट शेष का अर्थ फर्म को राशि मिलनी हो सकती है। परीक्षा में केवल क्रेडिट शेष को ऋण देयता मानें।
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