A. सामान्य समायोजन दिखाने के लिए/To record normal adjustments
Step 1
Concept
In fixed capital method, capital account is kept fixed. Therefore profit salary interest and drawings are recorded in current account.
Step 2
Why this answer is correct
The correct answer is A. सामान्य समायोजन दिखाने के लिए / To record normal adjustments. In fixed capital method, capital account is kept fixed. Therefore profit salary interest and drawings are recorded in current account.
Step 3
Exam Tip
स्थिर पूँजी पद्धति में पूँजी खाता स्थिर रखा जाता है। इसलिए लाभ वेतन ब्याज और आहरण चालू खाते में लिखे जाते हैं।
A. सभी समायोजन उसी खाते में होते हैं/All adjustments are made in the same account
Step 1
Concept
Under fluctuating capital method, profit loss drawings interest etc are recorded in capital account. So the balance keeps changing.
Step 2
Why this answer is correct
The correct answer is A. सभी समायोजन उसी खाते में होते हैं / All adjustments are made in the same account. Under fluctuating capital method, profit loss drawings interest etc are recorded in capital account. So the balance keeps changing.
Step 3
Exam Tip
चल पूँजी पद्धति में लाभ हानि आहरण ब्याज आदि पूँजी खाते में आते हैं। इसलिए शेष बदलता रहता है।
