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Why does revaluation profit not go directly to the retiring partner's loan account?पुनर्मूल्यांकन लाभ निवृत्त साझेदार के ऋण खाते में सीधे क्यों नहीं जाता?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Because it is first adjusted in partners' capital accounts in their ratioक्योंकि वह पहले साझेदारों के पूंजी खातों में उनके अनुपात से समायोजित होता है
Final loan amount is found only after settling the capital account. Exam tip: understand the sequence from revaluation to loan.अंतिम ऋण राशि पूंजी खाते के निपटान के बाद ही निकलती है। परीक्षा में पुनर्मूल्यांकन से ऋण तक का क्रम समझें।
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