यदि पुनर्मूल्यांकन खाते में भवन वृद्धि ₹45000 और प्रावधान वृद्धि ₹12000 है तो क्रेडिट पक्ष पर कौन सी राशि होगी?
If Revaluation Account has building increase ₹45000 and provision increase ₹12000 what amount will appear on credit side?
Explanation opens after your attempt
C. ₹45000₹45000
Concept
Building increase is gain so ₹45000 appears on credit side. Provision increase is loss and goes to debit side.
Why this answer is correct
The correct answer is C. ₹45000 / ₹45000. Building increase is gain so ₹45000 appears on credit side. Provision increase is loss and goes to debit side.
Exam Tip
भवन वृद्धि लाभ है इसलिए क्रेडिट पक्ष में ₹45000 आएगा। प्रावधान वृद्धि हानि है और डेबिट पक्ष में जाएगी।
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