यदि भुगतान गलती से पूंजी खाते में नामे कर दिया गया जबकि राशि ऋण में स्थानांतरित हो चुकी थी तो ऋण खाते पर क्या प्रभाव होगा?
If payment is wrongly debited to capital account after amount was transferred to loan what will be the effect on loan account?
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Correct Answer
A. ऋण शेष अधिक दिखेगाLoan balance will be overstated
Concept
After transfer the payment should be debited to loan account. If debited to capital account the loan will not reduce and will be overstated.
Why this answer is correct
The correct answer is A. ऋण शेष अधिक दिखेगा / Loan balance will be overstated. After transfer the payment should be debited to loan account. If debited to capital account the loan will not reduce and will be overstated.
Exam Tip
स्थानांतरण के बाद भुगतान ऋण खाते में नामे होना चाहिए। पूंजी खाते में नामे करने से ऋण घटेगा नहीं और अधिक दिखेगा।
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