विलेख में स्थिर पूँजी पद्धति है और ब ने निजी खर्च फर्म से दिलवाया। यह राशि सामान्यतः किस खाते में लिखी जाएगी?
The deed follows fixed capital method and B paid a personal expense through the firm. In which account will this amount usually be recorded?
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Correct Answer
A. ब का चालू या आहरण खाताBs current or drawings account
Concept
Under fixed capital method, personal withdrawals are not directly recorded in capital account. They are shown in current or drawings account.
Why this answer is correct
The correct answer is A. ब का चालू या आहरण खाता / Bs current or drawings account. Under fixed capital method, personal withdrawals are not directly recorded in capital account. They are shown in current or drawings account.
Exam Tip
स्थिर पूँजी पद्धति में निजी निकासी पूँजी खाते में सीधे नहीं लिखी जाती। उसे चालू या आहरण खाते में दिखाया जाता है।
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