अवकाशग्रहण साझेदार ऋण खाता बनाने का सही क्रम क्या है?
What is the correct sequence for preparing retiring partner loan account?
Explanation opens after your attempt
A. पहले अंतिम पूंजी देय राशि निकालें फिर ऋण में स्थानांतरण करें फिर ब्याज और भुगतान दर्ज करेंFirst find final capital amount due then transfer to loan then record interest and payments
Concept
Loan account is based on final amount due. Therefore record interest and payments only after capital settlement.
Why this answer is correct
The correct answer is A. पहले अंतिम पूंजी देय राशि निकालें फिर ऋण में स्थानांतरण करें फिर ब्याज और भुगतान दर्ज करें / First find final capital amount due then transfer to loan then record interest and payments. Loan account is based on final amount due. Therefore record interest and payments only after capital settlement.
Exam Tip
ऋण खाता अंतिम देय राशि पर आधारित होता है। इसलिए पूंजी निपटान के बाद ही ब्याज और भुगतान का लेखा करें।
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