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Which is the most accurate analytical statement about a retiring partner's loan account?निवृत्त साझेदार के ऋण खाते से संबंधित सबसे सही विश्लेषणात्मक कथन कौन सा है?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: It is a liability account showing systematic settlement of unpaid capital, interest and paymentsयह दायित्व खाता है जिसमें बकाया पूंजी, ब्याज और भुगतान का व्यवस्थित निपटान दिखता है
This account clearly shows the firm's liability toward the retiring partner. Exam tip: understand it as a final settlement liability account.यह खाता फर्म की निवृत्त साझेदार के प्रति देयता को साफ दिखाता है। परीक्षा में इसे अंतिम निपटान दायित्व खाता समझें।
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