देय बिल (50000) रुपये से घटकर (42000) रुपये हो गया। पुनर्मूल्यांकन खाते में कौन सी प्रविष्टि होगी?
Bills payable decreased from ₹50000 to ₹42000. Which entry will be made in revaluation account?
Explanation opens after your attempt
A. (8000) रुपये क्रेडिटCredit ₹8000
Concept
Decrease in liability is a gain for the firm so it is credited to revaluation account. The difference is ₹8000.
Why this answer is correct
The correct answer is A. (8000) रुपये क्रेडिट / Credit ₹8000. Decrease in liability is a gain for the firm so it is credited to revaluation account. The difference is ₹8000.
Exam Tip
दायित्व घटने से फर्म को लाभ होता है इसलिए पुनर्मूल्यांकन खाते में क्रेडिट किया जाता है। अंतर (8000) रुपये है।
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