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Which is the most accurate analytical conclusion related to a retiring partner's loan account?निवृत्त साझेदार के ऋण खाते से संबंधित सबसे सही विश्लेषणात्मक निष्कर्ष कौन सा है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: It is a liability account showing systematic settlement of unpaid capital, interest due and paymentsयह दायित्व खाता है जिसमें पूंजी से आया बकाया, देय ब्याज और भुगतान का क्रमबद्ध निपटान दिखता है
The loan account shows complete liability of the firm toward the retiring partner. Exam tip: understand it as a final settlement liability account.ऋण खाता निवृत्त साझेदार को फर्म की देयता का पूरा हिसाब दिखाता है। परीक्षा में इसे अंतिम निपटान दायित्व खाता समझें।
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