किस मद को पुनर्मूल्यांकन खाते में नहीं लिखना चाहिए?
Which item should not be recorded in revaluation account?
Explanation opens after your attempt
A. पुराना सामान्य रिजर्वOld general reserve
Concept
General reserve is accumulated profit and is distributed separately among old partners. Revaluation account is for asset and liability changes.
Why this answer is correct
The correct answer is A. पुराना सामान्य रिजर्व / Old general reserve. General reserve is accumulated profit and is distributed separately among old partners. Revaluation account is for asset and liability changes.
Exam Tip
सामान्य रिजर्व संचित लाभ है और इसे पुराने साझेदारों में अलग से बांटा जाता है। पुनर्मूल्यांकन खाता संपत्ति और दायित्व बदलाव के लिए है।
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