अवकाशग्रहण साझेदार ऋण खाता और पूंजी खाता में मूल अंतर क्या है?
What is the basic difference between retiring partner loan account and capital account?
Explanation opens after your attempt
A. पूंजी साझेदारी अधिकार दिखाती है और ऋण unpaid देनदारी दिखाता हैCapital shows partnership entitlement and loan shows unpaid liability
Concept
After retirement the unpaid part of capital entitlement becomes loan. Loan account shows liability of the firm.
Why this answer is correct
The correct answer is A. पूंजी साझेदारी अधिकार दिखाती है और ऋण unpaid देनदारी दिखाता है / Capital shows partnership entitlement and loan shows unpaid liability. After retirement the unpaid part of capital entitlement becomes loan. Loan account shows liability of the firm.
Exam Tip
अवकाशग्रहण के बाद पूंजी अधिकार का unpaid भाग ऋण बन जाता है। ऋण खाता फर्म की देनदारी बताता है।
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