प्रत्यक्ष पद्धति में नई सद्भावना को संपत्ति न दिखाने का मुख्य कारण क्या है?
What is the main reason for not showing new goodwill as an asset under direct method?
Explanation opens after your attempt
Correct Answer
A. समायोजन केवल पूंजी खातों में होता हैAdjustment is made only through capital accounts
Concept
In direct method goodwill account is not opened. Therefore new goodwill does not become an asset in the balance sheet.
Why this answer is correct
The correct answer is A. समायोजन केवल पूंजी खातों में होता है / Adjustment is made only through capital accounts. In direct method goodwill account is not opened. Therefore new goodwill does not become an asset in the balance sheet.
Exam Tip
प्रत्यक्ष पद्धति में सद्भावना खाता नहीं खोला जाता। इसलिए बैलेंस शीट में नई सद्भावना संपत्ति नहीं बनती।
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