साझेदारी विलेख में कहा गया है कि अ को बिक्री का (2%) कमीशन मिलेगा। बिक्री (₹1000000) और शुद्ध लाभ (₹140000) है। कमीशन का लेखा उपचार क्या होगा?
The partnership deed says A will receive commission of (2%) on sales. Sales are (₹1000000) and net profit is (₹140000). What is the accounting treatment of commission?
Explanation opens after your attempt
A. (₹20000) लाभ हानि खाते में खर्च(₹20000) as expense in profit and loss account
Concept
Commission on sales is not based on profit, so it is a business expense. Amount is \(1000000\times2%=₹20000\).
Why this answer is correct
The correct answer is A. (₹20000) लाभ हानि खाते में खर्च / (₹20000) as expense in profit and loss account. Commission on sales is not based on profit, so it is a business expense. Amount is \(1000000\times2%=₹20000\).
Exam Tip
बिक्री पर कमीशन लाभ पर आधारित नहीं है, इसलिए यह व्यापारिक खर्च है। राशि \(1000000\times2%=₹20000\) होगी।
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