यदि फर्म ने साझेदार के निजी खर्च तीन हजार रुपये चुकाए और यह आहरण माना गया तो परिवर्तनशील पद्धति में कौन सी प्रविष्टि सही है?
If the firm paid partners personal expense of three thousand rupees and it is treated as drawings which entry is correct under fluctuating method?
Explanation opens after your attempt
A. साझेदार पूंजी खाता डेबिट और बैंक खाता क्रेडिटDebit Partners Capital Account and credit Bank Account
Concept
Personal expense is like drawings and under fluctuating method it is debited to capital account. Bank is credited because payment is made.
Why this answer is correct
The correct answer is A. साझेदार पूंजी खाता डेबिट और बैंक खाता क्रेडिट / Debit Partners Capital Account and credit Bank Account. Personal expense is like drawings and under fluctuating method it is debited to capital account. Bank is credited because payment is made.
Exam Tip
निजी खर्च आहरण जैसा है और परिवर्तनशील पद्धति में पूंजी खाते में डेबिट होता है। बैंक भुगतान होने से बैंक क्रेडिट होगा।
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