परिवर्तनशील पूंजी पद्धति में अलग चालू खाता सामान्यतः क्यों नहीं बनाया जाता?
Why is a separate current account generally not prepared under fluctuating capital method?
Explanation opens after your attempt
A. क्योंकि सभी समायोजन पूंजी खाते में होते हैंBecause all adjustments are made in capital account
Concept
Under fluctuating capital regular adjustments are recorded in capital account itself. So separate current account is generally not needed.
Why this answer is correct
The correct answer is A. क्योंकि सभी समायोजन पूंजी खाते में होते हैं / Because all adjustments are made in capital account. Under fluctuating capital regular adjustments are recorded in capital account itself. So separate current account is generally not needed.
Exam Tip
परिवर्तनशील पूंजी में पूंजी खाते में ही नियमित समायोजन लिखे जाते हैं। इसलिए अलग चालू खाते की जरूरत सामान्यतः नहीं होती।
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