याददाश्त पुनर्मूल्यांकन खाते में पहला भाग ₹50000 हानि दिखाता है। दूसरा भाग किस परिणाम को दिखाएगा?
In Memorandum Revaluation Account the first part shows a loss of ₹50000. What result will the second part show?
Explanation opens after your attempt
B. ₹50000 लाभ₹50000 profit
Concept
In the memorandum method the second part gives the reverse effect of the first part. So the first loss becomes profit in the second part.
Why this answer is correct
The correct answer is B. ₹50000 लाभ / ₹50000 profit. In the memorandum method the second part gives the reverse effect of the first part. So the first loss becomes profit in the second part.
Exam Tip
याददाश्त विधि में दूसरा भाग पहले भाग का उलटा प्रभाव देता है। इसलिए पहली हानि दूसरे भाग में लाभ बनती है।
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