यदि प्राप्ति खाते में हानि है तो साझेदारों के पूंजी खातों में क्या प्रविष्टि होगी?
If there is loss in realisation account, what entry is made in partners' capital accounts?
Explanation opens after your attempt
Correct Answer
A. पूंजी खाते नामित होंगेCapital accounts are debited
Concept
Realisation loss reduces capital, so capital accounts are debited. Loss is also shared in the profit sharing ratio.
Why this answer is correct
The correct answer is A. पूंजी खाते नामित होंगे / Capital accounts are debited. Realisation loss reduces capital, so capital accounts are debited. Loss is also shared in the profit sharing ratio.
Exam Tip
प्राप्ति हानि पूंजी घटाती है इसलिए पूंजी खातों को नामित किया जाता है। हानि भी लाभ-विभाजन अनुपात में बांटी जाती है।
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