यदि साझेदारों की पूंजी स्थिर है और अतिरिक्त पूंजी लगाई जाती है तो वह किस खाते में दर्ज होगी?
If partners maintain fixed capitals and additional capital is introduced which account will record it?
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Correct Answer
A. पूंजी खाताCapital Account
Concept
Even under fixed capital method an actual change in capital is recorded in the capital account. Routine appropriations go to the current account.
Why this answer is correct
The correct answer is A. पूंजी खाता / Capital Account. Even under fixed capital method an actual change in capital is recorded in the capital account. Routine appropriations go to the current account.
Exam Tip
स्थिर पूंजी पद्धति में भी वास्तविक पूंजी परिवर्तन पूंजी खाते में ही दर्ज होता है। नियमित विनियोग चालू खाते में जाते हैं।
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