परिवर्तनशील पूंजी पद्धति में हानि हिस्से को डेबिट करने के बजाय अनदेखा कर दिया गया। हानि राशि आठ हजार रुपये है। अंतिम पूंजी पर क्या प्रभाव होगा?
Under fluctuating capital method share of loss was ignored instead of being debited. Loss amount is eight thousand rupees. What is the effect on closing capital?
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Correct Answer
A. पूंजी आठ हजार रुपये अधिक दिखेगीCapital will be overstated by eight thousand rupees
Concept
Loss reduces capital and ignoring it prevents the reduction. Therefore capital is overstated by eight thousand rupees.
Why this answer is correct
The correct answer is A. पूंजी आठ हजार रुपये अधिक दिखेगी / Capital will be overstated by eight thousand rupees. Loss reduces capital and ignoring it prevents the reduction. Therefore capital is overstated by eight thousand rupees.
Exam Tip
हानि पूंजी घटाती है और इसे न लिखने से पूंजी घटती नहीं। इसलिए पूंजी आठ हजार रुपये अधिक दिखेगी।
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