स्थिर पूंजी पद्धति में पूंजी खाते के डेबिट पक्ष पर कौन सी मद आ सकती है?
Under fixed capital method which item may appear on debit side of capital account?
Explanation opens after your attempt
A. पूंजी निकासीWithdrawal of capital
Concept
Withdrawal of capital reduces permanent capital so it is debited to capital account. Regular income items go to current account.
Why this answer is correct
The correct answer is A. पूंजी निकासी / Withdrawal of capital. Withdrawal of capital reduces permanent capital so it is debited to capital account. Regular income items go to current account.
Exam Tip
पूंजी निकासी स्थायी पूंजी को घटाती है इसलिए पूंजी खाते में डेबिट होती है। नियमित आय जैसी मदें चालू खाते में जाती हैं।
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