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The opening balance of a partner’s loan account is ₹3,00,000. Interest of ₹18,000 is credited to the account, and ₹1,00,000 is paid. What will be the closing loan balance?साझेदार के ऋण खाते का प्रारंभिक शेष ₹3,00,000 है। खाते में ₹18,000 ब्याज जोड़ा गया और ₹1,00,000 का भुगतान किया गया। अंतिम ऋण शेष कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹2,18,000₹2,18,000
Closing loan balance = opening balance + interest credited − payment made = ₹3,00,000 + ₹18,000 − ₹1,00,000 = ₹2,18,000. Therefore, option A is correct. Option C is incorrect because it does not deduct the payment. In such questions, add amounts credited to the loan account and subtract repayments.अंतिम ऋण शेष = प्रारंभिक शेष + जोड़ा गया ब्याज − किया गया भुगतान = ₹3,00,000 + ₹18,000 − ₹1,00,000 = ₹2,18,000। इसलिए विकल्प A सही है। विकल्प C में भुगतान घटाया नहीं गया है। परीक्षा में ऋण खाते का शेष निकालते समय ब्याज जोड़ें और भुगतान घटाएँ।
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