निवृत्त साझेदार के ऋण खाते से संबंधित सबसे सही विश्लेषणात्मक निष्कर्ष कौन सा है?
Which is the most accurate analytical conclusion related to a retiring partner's loan account?
Explanation opens after your attempt
B. यह दायित्व खाता है जिसमें पूंजी से आया बकाया, देय ब्याज और भुगतान का क्रमबद्ध निपटान दिखता हैIt is a liability account showing systematic settlement of unpaid capital, interest due and payments
Concept
The loan account shows complete liability of the firm toward the retiring partner. Exam tip: understand it as a final settlement liability account.
Why this answer is correct
The correct answer is B. यह दायित्व खाता है जिसमें पूंजी से आया बकाया, देय ब्याज और भुगतान का क्रमबद्ध निपटान दिखता है / It is a liability account showing systematic settlement of unpaid capital, interest due and payments. The loan account shows complete liability of the firm toward the retiring partner. Exam tip: understand it as a final settlement liability account.
Exam Tip
ऋण खाता निवृत्त साझेदार को फर्म की देयता का पूरा हिसाब दिखाता है। परीक्षा में इसे अंतिम निपटान दायित्व खाता समझें।
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