पुराने साझेदार अ और ब 11:4 में हैं। आकस्मिकता रिजर्व ₹75000 है और कोई ज्ञात देयता नहीं है। ब को कितना क्रेडिट होगा?
Old partners A and B share 11:4. Contingency Reserve is ₹75000 and there is no known liability. How much will be credited to B?
Explanation opens after your attempt
B. ₹20000₹20000
Concept
When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.
Why this answer is correct
The correct answer is B. ₹20000 / ₹20000. When there is no liability Contingency Reserve is shared like old profit. B share is ₹75000 × 4/15 = ₹20000.
Exam Tip
कोई देयता न हो तो आकस्मिकता रिजर्व पुराने लाभ की तरह बांटा जाता है। ब का हिस्सा ₹75000 × 4/15 = ₹20000 है।
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