अवकाशग्रहण साझेदार पूंजी खाते से ऋण खाते में राशि भेजने की सही प्रविष्टि क्या है?
What is the correct entry to transfer amount from retiring partner capital account to loan account?
Explanation opens after your attempt
A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाRetiring partner capital account debit and retiring partner loan account credit
Concept
When the capital amount due is converted into loan the capital account is closed. Therefore capital account is debited and loan account is credited.
Why this answer is correct
The correct answer is A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमा / Retiring partner capital account debit and retiring partner loan account credit. When the capital amount due is converted into loan the capital account is closed. Therefore capital account is debited and loan account is credited.
Exam Tip
देय पूंजी राशि को ऋण में बदलते समय पूंजी खाता बंद किया जाता है। इसलिए पूंजी खाता नामे और ऋण खाता जमा होगा।
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