यदि साझेदार के पूँजी खाते में सभी मदें जैसे वेतन आहरण लाभ और ब्याज दर्ज हैं तो किस पद्धति का संकेत मिलता है?
If all items such as salary drawings profit and interest are recorded in a partners capital account which method is indicated?
Explanation opens after your attempt
A. चल पूँजी पद्धतिFluctuating capital method
Concept
In fluctuating capital method all partner adjustments are recorded in capital account itself. Therefore capital balance keeps changing.
Why this answer is correct
The correct answer is A. चल पूँजी पद्धति / Fluctuating capital method. In fluctuating capital method all partner adjustments are recorded in capital account itself. Therefore capital balance keeps changing.
Exam Tip
चल पूँजी पद्धति में सभी साझेदार समायोजन पूँजी खाते में ही दर्ज होते हैं। इसलिए पूँजी शेष बदलता रहता है।
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