प्रत्यक्ष पूंजी समायोजन पद्धति में नई सद्भावना बैलेंस शीट में क्यों नहीं आती?
Why does new goodwill not appear in balance sheet under direct capital adjustment method?
Explanation opens after your attempt
Correct Answer
A. क्योंकि सद्भावना खाता खोला ही नहीं जाताBecause goodwill account is not opened
Concept
In direct method only capital accounts are debited and credited. Therefore no new goodwill asset is created.
Why this answer is correct
The correct answer is A. क्योंकि सद्भावना खाता खोला ही नहीं जाता / Because goodwill account is not opened. In direct method only capital accounts are debited and credited. Therefore no new goodwill asset is created.
Exam Tip
प्रत्यक्ष पद्धति में केवल पूंजी खातों को नामे और जमा किया जाता है। इसलिए कोई नई सद्भावना संपत्ति नहीं बनती।
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