पुराना संदिग्ध ऋण प्रावधान ₹7000 था। प्रवेश पर आवश्यक प्रावधान ₹5000 पाया गया। पुनर्मूल्यांकन खाते में क्या होगा?
Old provision for doubtful debts was ₹7000. On admission the required provision is found to be ₹5000. What will happen in Revaluation Account?
Explanation opens after your attempt
A. ₹2000 क्रेडिटCredit ₹2000
Concept
Reduction in provision decreases a deduction or liability and is a gain credited to Revaluation Account. Record only the difference.
Why this answer is correct
The correct answer is A. ₹2000 क्रेडिट / Credit ₹2000. Reduction in provision decreases a deduction or liability and is a gain credited to Revaluation Account. Record only the difference.
Exam Tip
प्रावधान में कमी देनदारी या कटौती को घटाती है इसलिए लाभ है और पुनर्मूल्यांकन खाते में क्रेडिट होती है। केवल अंतर को रिकॉर्ड करें।
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