पहले से संदिग्ध ऋण प्रावधान (18000) रुपये है और नया आवश्यक प्रावधान (12500) रुपये है। पुनर्मूल्यांकन खाते में क्या होगा?
Existing provision for doubtful debts is ₹18000 and new required provision is ₹12500. What will happen in revaluation account?
Explanation opens after your attempt
A. (5500) रुपये क्रेडिटCredit ₹5500
Concept
Provision has decreased by (18000-12500=₹5500). Decrease in provision is a gain so it is credited.
Why this answer is correct
The correct answer is A. (5500) रुपये क्रेडिट / Credit ₹5500. Provision has decreased by (18000-12500=₹5500). Decrease in provision is a gain so it is credited.
Exam Tip
प्रावधान (18000-12500=5500) रुपये घटा है। प्रावधान घटने से लाभ होता है इसलिए क्रेडिट होगा।
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