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The retiring partner's final capital account has a debit balance of ₹42000. What is the most appropriate treatment?अंतिम पूंजी खाते में निवृत्त साझेदार का ₹४२००० डेबिट शेष है। सबसे सही उपचार क्या होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: Amount may be treated as recoverable from the partnerसाझेदार से राशि वसूली योग्य मानी जा सकती है
Debit balance is not a firm liability and may be recoverable. Exam tip: only credit balance is treated as loan liability.डेबिट शेष फर्म की देयता नहीं बल्कि वसूली योग्य राशि हो सकती है। परीक्षा में क्रेडिट शेष को ही ऋण देयता मानें।
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