Class 12 Accountancy - Partnership Accounts - Basic Concepts - Adjustments Easy Quiz

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परिवर्तनशील पूंजी पद्धति में अलग चालू खाता न बनाने पर भी समायोजन कहां दर्ज होते हैं?

Under fluctuating capital method where are adjustments recorded even without a separate current account?

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Correct Answer

A. पूंजी खाते मेंIn capital account

Step 1

Concept

In fluctuating method all partner adjustments are recorded in capital account. So a separate current account is generally not prepared.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में / In capital account. In fluctuating method all partner adjustments are recorded in capital account. So a separate current account is generally not prepared.

Step 3

Exam Tip

परिवर्तनशील पद्धति में सभी साझेदार समायोजन पूंजी खाते में लिखे जाते हैं। इसलिए अलग चालू खाता सामान्यतः नहीं बनता।

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परिवर्तनशील पूंजी पद्धति में पूंजी खाता किसलिए बार बार बदलता है?

Why does capital account change frequently under fluctuating capital method?

Explanation opens after your attempt
Correct Answer

A. क्योंकि सभी नियमित समायोजन उसी में होते हैंBecause all regular adjustments are made in it

Step 1

Concept

In fluctuating method capital account is the main account for adjustments. So its balance keeps changing.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि सभी नियमित समायोजन उसी में होते हैं / Because all regular adjustments are made in it. In fluctuating method capital account is the main account for adjustments. So its balance keeps changing.

Step 3

Exam Tip

परिवर्तनशील पद्धति में पूंजी खाता ही समायोजन का मुख्य खाता होता है। इसलिए उसका शेष बदलता रहता है।

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