अवकाशग्रहण साझेदार ऋण खाता और पूंजी खाता में मुख्य अंतर क्या है?
What is the main difference between retiring partner loan account and capital account?
Explanation opens after your attempt
A. पूंजी खाता साझेदारी अधिकार दिखाता है और ऋण खाता भुगतान योग्य देनदारी दिखाता हैCapital account shows partnership right and loan account shows payable liability
Concept
After retirement the partner capital entitlement may become a payable loan. The loan account is a liability of the firm.
Why this answer is correct
The correct answer is A. पूंजी खाता साझेदारी अधिकार दिखाता है और ऋण खाता भुगतान योग्य देनदारी दिखाता है / Capital account shows partnership right and loan account shows payable liability. After retirement the partner capital entitlement may become a payable loan. The loan account is a liability of the firm.
Exam Tip
अवकाशग्रहण के बाद साझेदार का पूंजी अधिकार समाप्त होकर देय ऋण बन सकता है। ऋण खाता फर्म की देनदारी है।
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