अवकाशग्रहण साझेदार ऋण खाता किस चरण के बाद खोला जाता है?
After which stage is retiring partner loan account opened?
Explanation opens after your attempt
A. अवकाशग्रहण साझेदार की अंतिम देय राशि निकालने के बादAfter calculating final amount due to retiring partner
Concept
First all adjustments are made in capital account. The loan account is opened only after finding the final amount due.
Why this answer is correct
The correct answer is A. अवकाशग्रहण साझेदार की अंतिम देय राशि निकालने के बाद / After calculating final amount due to retiring partner. First all adjustments are made in capital account. The loan account is opened only after finding the final amount due.
Exam Tip
पहले पूंजी खाते में सभी समायोजन किए जाते हैं। अंतिम देय राशि निकालकर ही ऋण खाता खोला जाता है।
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