जब सेवानिवृत्त साझेदार को ख्याति जमा की जाती है और शेष साझेदारों को लाभ अनुपात में नाम किया जाता है तो ख्याति खाता खोलना जरूरी है या नहीं?
When retiring partner is credited for goodwill and continuing partners are debited in gaining ratio is opening goodwill account necessary?
Explanation opens after your attempt
Correct Answer
B. जरूरी नहींNot necessary
Concept
In direct capital adjustment goodwill account is not opened. The effect is given directly through capital accounts.
Why this answer is correct
The correct answer is B. जरूरी नहीं / Not necessary. In direct capital adjustment goodwill account is not opened. The effect is given directly through capital accounts.
Exam Tip
प्रत्यक्ष पूंजी समायोजन में ख्याति खाता नहीं खोला जाता। प्रभाव सीधे पूंजी खातों से दिया जाता है।
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