अवकाशग्रहण साझेदार की पूंजी से ऋण खाते में राशि स्थानांतरित करने की सही प्रविष्टि कौन सी है?
Which is the correct entry to transfer amount from retiring partner capital to loan account?
Explanation opens after your attempt
A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाRetiring partner capital debit and retiring partner loan credit
Concept
When the capital amount due is converted into loan the capital account is debited and loan account is credited. It becomes a liability of the firm.
Why this answer is correct
The correct answer is A. अवकाशग्रहण साझेदार पूंजी खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमा / Retiring partner capital debit and retiring partner loan credit. When the capital amount due is converted into loan the capital account is debited and loan account is credited. It becomes a liability of the firm.
Exam Tip
पूंजी खाते की देय राशि को ऋण में बदलते समय पूंजी खाता नामे और ऋण खाता जमा होता है। यह फर्म की देनदारी बनती है।
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