Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है • Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है • Muft Shiksha™ एक 100% Free Education Portal है 🇮🇳, जिसका उद्देश्य Class 9–12 के हर विद्यार्थी तक High-Quality Education को पूरी तरह मुफ्त पहुँचाना है। 🇮🇳 हम मानते हैं कि अच्छी शिक्षा किसी student की आर्थिक स्थिति पर निर्भर नहीं होनी चाहिए। 🇮🇳 हर विद्यार्थी को वही Quality Study Material, MCQs, Quizzes, Exam Preparation, Concept-Based Learning और Bilingual Support मिलना चाहिए, जो आमतौर पर महंगी Coaching या Premium Platforms में मिलता है। Muft Shiksha™ 🇮🇳 इसी सोच के साथ बनाया गया है
The unpaid amount due becomes a loan for the firm. Exam tip: distinguish immediate payment from unpaid settlement.
Step 2
Why this answer is correct
The correct answer is A. फर्म का ऋण / Loan of the firm. The unpaid amount due becomes a loan for the firm. Exam tip: distinguish immediate payment from unpaid settlement.
Step 3
Exam Tip
बकाया देय राशि फर्म के लिए ऋण बन जाती है। परीक्षा में तुरंत भुगतान और बकाया भुगतान को अलग पहचानें।
A. निवृत्त साझेदार के नाम से/In the name of the retiring partner
Step 1
Concept
The loan is payable to that partner, so the account is opened in that partner's name. Exam tip: check both the person and the nature of account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार के नाम से / In the name of the retiring partner. The loan is payable to that partner, so the account is opened in that partner's name. Exam tip: check both the person and the nature of account.
Step 3
Exam Tip
ऋण उसी साझेदार को देय है इसलिए खाता उसके नाम से खोला जाता है। परीक्षा में व्यक्ति के नाम और खाते की प्रकृति दोनों देखें।
A credit balance shows that the firm has to pay the amount. Exam tip: treat credit balance of loan account as a liability.
Step 2
Why this answer is correct
The correct answer is A. फर्म पर देय राशि / Amount payable by the firm. A credit balance shows that the firm has to pay the amount. Exam tip: treat credit balance of loan account as a liability.
Step 3
Exam Tip
क्रेडिट शेष बताता है कि फर्म को राशि चुकानी है। परीक्षा में ऋण खाते का क्रेडिट शेष दायित्व मानें।
Payment reduces the firm's liability, so it is recorded on the debit side. Exam tip: treat payment as a reducing item.
Step 2
Why this answer is correct
The correct answer is A. भुगतान / Payment. Payment reduces the firm's liability, so it is recorded on the debit side. Exam tip: treat payment as a reducing item.
Step 3
Exam Tip
भुगतान से फर्म की देयता घटती है इसलिए इसे डेबिट पक्ष में लिखा जाता है। परीक्षा में भुगतान को घटाने वाली मद मानें।
The unpaid amount creates a liability, so it appears on the credit side. Exam tip: credit when a liability is created.
Step 2
Why this answer is correct
The correct answer is A. बकाया देय राशि / Unpaid amount due. The unpaid amount creates a liability, so it appears on the credit side. Exam tip: credit when a liability is created.
Step 3
Exam Tip
बकाया देय राशि से फर्म की देयता बनती है इसलिए यह क्रेडिट पक्ष में आती है। परीक्षा में देयता बनने पर क्रेडिट याद रखें।
A. ऋण राशि और वार्षिक दर/Loan amount and annual rate
Step 1
Concept
Loan amount and interest rate are the main bases for interest. Exam tip: include time also when it is given.
Step 2
Why this answer is correct
The correct answer is A. ऋण राशि और वार्षिक दर / Loan amount and annual rate. Loan amount and interest rate are the main bases for interest. Exam tip: include time also when it is given.
Step 3
Exam Tip
ब्याज निकालने के लिए ऋण राशि और ब्याज दर मुख्य आधार हैं। परीक्षा में समय दिया हो तो उसे भी अवश्य जोड़ें।
Nine months is three-fourths of a year, so interest is four and a half percent of ₹40000. Exam tip: use months in the correct proportion.
Step 2
Why this answer is correct
The correct answer is A. ₹1800. Nine months is three-fourths of a year, so interest is four and a half percent of ₹40000. Exam tip: use months in the correct proportion.
Step 3
Exam Tip
नौ महीने तीन चौथाई वर्ष हैं इसलिए ब्याज रुपये चालीस हजार का साढ़े चार प्रतिशत होगा। परीक्षा में महीनों को सही अनुपात में लें।
A clear agreement is followed first. Exam tip: use the general rule only when the agreement is silent.
Step 2
Why this answer is correct
The correct answer is A. समझौते वाली दर लगेगी / Agreement rate will apply. A clear agreement is followed first. Exam tip: use the general rule only when the agreement is silent.
Step 3
Exam Tip
स्पष्ट समझौता सबसे पहले माना जाता है। परीक्षा में सामान्य नियम तभी लगाएं जब समझौता मौन हो।
When the agreement is silent, six percent per annum is generally taken. Exam tip: note both rate and period.
Step 2
Why this answer is correct
The correct answer is A. छह प्रतिशत प्रतिवर्ष / Six percent per annum. When the agreement is silent, six percent per annum is generally taken. Exam tip: note both rate and period.
Step 3
Exam Tip
समझौता मौन हो तो सामान्यतः छह प्रतिशत प्रतिवर्ष ब्याज माना जाता है। परीक्षा में दर और अवधि दोनों ध्यान रखें।
The firm has to pay the amount, so it appears under liabilities. Exam tip: do not show it on the assets side.
Step 2
Why this answer is correct
The correct answer is A. दायित्व / Liabilities. The firm has to pay the amount, so it appears under liabilities. Exam tip: do not show it on the assets side.
Step 3
Exam Tip
फर्म को राशि चुकानी है इसलिए यह दायित्व में आता है। परीक्षा में इसे संपत्ति पक्ष में न लिखें।
A. क्योंकि ब्याज फर्म का खर्च है/Because interest is an expense of the firm
Step 1
Concept
Interest on loan is an expense borne by the firm. Exam tip: remember that expenses are debited.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि ब्याज फर्म का खर्च है / Because interest is an expense of the firm. Interest on loan is an expense borne by the firm. Exam tip: remember that expenses are debited.
Step 3
Exam Tip
ऋण पर ब्याज फर्म द्वारा वहन किया जाने वाला खर्च है। परीक्षा में खर्च को डेबिट करने का नियम याद रखें।
A. फर्म की देयता बढ़ना/Increase in firm's liability
Step 1
Concept
Crediting it increases the amount payable to that partner. Exam tip: understand credit in loan account as increase in liability.
Step 2
Why this answer is correct
The correct answer is A. फर्म की देयता बढ़ना / Increase in firm's liability. Crediting it increases the amount payable to that partner. Exam tip: understand credit in loan account as increase in liability.
Step 3
Exam Tip
क्रेडिट करने से उस साझेदार को देय राशि बढ़ती है। परीक्षा में ऋण खाते में क्रेडिट को देयता वृद्धि समझें।
A. फर्म की देयता घटना/Decrease in firm's liability
Step 1
Concept
Debiting it reduces the loan liability. Exam tip: link payment with debit in the loan account.
Step 2
Why this answer is correct
The correct answer is A. फर्म की देयता घटना / Decrease in firm's liability. Debiting it reduces the loan liability. Exam tip: link payment with debit in the loan account.
Step 3
Exam Tip
डेबिट करने से ऋण देयता कम होती है। परीक्षा में भुगतान को ऋण खाते के डेबिट से जोड़ें।
The firm has to pay the retiring partner, so it is like a creditor account. Exam tip: treat it as a payable account.
Step 2
Why this answer is correct
The correct answer is A. लेनदार खाता / Creditor account. The firm has to pay the retiring partner, so it is like a creditor account. Exam tip: treat it as a payable account.
Step 3
Exam Tip
फर्म को निवृत्त साझेदार को राशि देनी होती है इसलिए यह लेनदार खाते जैसा है। परीक्षा में इसे देय खाते की तरह समझें।
A. मूलधन और ब्याज दोनों/Both principal and interest
Step 1
Concept
Final payment covers both outstanding principal and due interest. Exam tip: add both while finding final amount.
Step 2
Why this answer is correct
The correct answer is A. मूलधन और ब्याज दोनों / Both principal and interest. Final payment covers both outstanding principal and due interest. Exam tip: add both while finding final amount.
Step 3
Exam Tip
अंतिम भुगतान में बकाया मूलधन और देय ब्याज दोनों चुकाए जाते हैं। परीक्षा में अंतिम राशि निकालते समय दोनों जोड़ें।
Each instalment reduces the liability. Exam tip: calculate the new balance after each instalment.
Step 2
Why this answer is correct
The correct answer is A. घटता जाता है / It keeps decreasing. Each instalment reduces the liability. Exam tip: calculate the new balance after each instalment.
Step 3
Exam Tip
हर किस्त देयता को कम करती है। परीक्षा में प्रत्येक किस्त के बाद नया शेष निकालें।
The amount due to a deceased partner is payable to the executor. Exam tip: understand executor as the legal recipient.
Step 2
Why this answer is correct
The correct answer is A. प्रतिनिधि ऋण खाता / Executor's Loan Account. The amount due to a deceased partner is payable to the executor. Exam tip: understand executor as the legal recipient.
Step 3
Exam Tip
मृत साझेदार की देय राशि उसके प्रतिनिधि को देय मानी जाती है। परीक्षा में प्रतिनिधि का अर्थ कानूनी प्राप्तकर्ता समझें।
Payment reduces the loan payable to the executor, so Executor's Loan Account is debited. Exam tip: note the debit side in payment entry.
Step 2
Why this answer is correct
The correct answer is A. प्रतिनिधि ऋण खाता / Executor's Loan Account. Payment reduces the loan payable to the executor, so Executor's Loan Account is debited. Exam tip: note the debit side in payment entry.
Step 3
Exam Tip
भुगतान से प्रतिनिधि को देय ऋण घटता है इसलिए प्रतिनिधि ऋण खाता डेबिट होता है। परीक्षा में भुगतान प्रविष्टि का डेबिट पक्ष ध्यान रखें।
A. मृत साझेदार के प्रतिनिधि को/To the deceased partner's executor
Step 1
Concept
The loan is payable to the executor, so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 2
Why this answer is correct
The correct answer is A. मृत साझेदार के प्रतिनिधि को / To the deceased partner's executor. The loan is payable to the executor, so interest is also payable to the executor. Exam tip: keep the recipient of principal and interest the same.
Step 3
Exam Tip
ऋण प्रतिनिधि को देय है इसलिए ब्याज भी प्रतिनिधि को देय होता है। परीक्षा में मूल देय और ब्याज का प्राप्तकर्ता समान रखें।
A. खर्च बढ़ता है और ऋण बढ़ता है/Expense increases and loan increases
Step 1
Concept
Interest is an expense of the firm and also increases the amount payable to the partner. Exam tip: understand both effects together.
Step 2
Why this answer is correct
The correct answer is A. खर्च बढ़ता है और ऋण बढ़ता है / Expense increases and loan increases. Interest is an expense of the firm and also increases the amount payable to the partner. Exam tip: understand both effects together.
Step 3
Exam Tip
ब्याज फर्म का खर्च है और साझेदार को देयता भी बढ़ाता है। परीक्षा में दोनों प्रभाव साथ समझें।
A. देयता कम दिखाई जाएगी/Liability will be understated
Step 1
Concept
Not adding interest will show the amount payable by the firm as lower. Exam tip: check interest on outstanding loan.
Step 2
Why this answer is correct
The correct answer is A. देयता कम दिखाई जाएगी / Liability will be understated. Not adding interest will show the amount payable by the firm as lower. Exam tip: check interest on outstanding loan.
Step 3
Exam Tip
ब्याज न जोड़ने से फर्म की देय राशि कम दिखेगी। परीक्षा में बकाया ऋण पर ब्याज की जांच करें।
Transfer to loan account means the amount is still payable. Exam tip: do not treat transfer as final payment.
Step 2
Why this answer is correct
The correct answer is A. भुगतान स्थगित है / Payment is deferred. Transfer to loan account means the amount is still payable. Exam tip: do not treat transfer as final payment.
Step 3
Exam Tip
ऋण खाते में स्थानांतरण का अर्थ है राशि अभी चुकानी बाकी है। परीक्षा में स्थानांतरण को अंतिम भुगतान न मानें।
A. फर्म के शेष साझेदारों की संख्या/Number of remaining partners
Step 1
Concept
Transfer to loan account does not change the number of remaining partners. Exam tip: separate accounting effect from number of partners.
Step 2
Why this answer is correct
The correct answer is A. फर्म के शेष साझेदारों की संख्या / Number of remaining partners. Transfer to loan account does not change the number of remaining partners. Exam tip: separate accounting effect from number of partners.
Step 3
Exam Tip
ऋण खाते में राशि आने से साझेदारों की संख्या नहीं बदलती। परीक्षा में लेखांकन प्रभाव और साझेदार संख्या अलग रखें।
A. फर्म की सामान्य बिक्री/Normal sales of the firm
Step 1
Concept
Normal sales are not related to the loan account. Exam tip: include only amount due, interest, and payment.
Step 2
Why this answer is correct
The correct answer is A. फर्म की सामान्य बिक्री / Normal sales of the firm. Normal sales are not related to the loan account. Exam tip: include only amount due, interest, and payment.
Step 3
Exam Tip
सामान्य बिक्री का ऋण खाते से संबंध नहीं है। परीक्षा में केवल देय राशि, ब्याज और भुगतान को शामिल करें।
A. बैंक खाता क्रेडिट होगा/Bank Account will be credited
Step 1
Concept
Money goes out of bank on payment, so Bank Account is credited. Exam tip: credit bank when payment is made through bank.
Step 2
Why this answer is correct
The correct answer is A. बैंक खाता क्रेडिट होगा / Bank Account will be credited. Money goes out of bank on payment, so Bank Account is credited. Exam tip: credit bank when payment is made through bank.
Step 3
Exam Tip
भुगतान में बैंक से राशि निकलती है इसलिए बैंक खाता क्रेडिट होता है। परीक्षा में बैंक से भुगतान पर बैंक क्रेडिट करें।
Three months is one-fourth of a year, so interest is one and a half percent of ₹24000. Exam tip: remember the one-fourth year factor.
Step 2
Why this answer is correct
The correct answer is A. ₹360. Three months is one-fourth of a year, so interest is one and a half percent of ₹24000. Exam tip: remember the one-fourth year factor.
Step 3
Exam Tip
तीन महीने एक चौथाई वर्ष हैं इसलिए ब्याज रुपये चौबीस हजार का डेढ़ प्रतिशत है। परीक्षा में चौथाई वर्ष का ध्यान रखें।
Adding interest for the outstanding period gives the correct balance. Exam tip: check interest before balancing.
Step 2
Why this answer is correct
The correct answer is A. देय ब्याज / Interest due. Adding interest for the outstanding period gives the correct balance. Exam tip: check interest before balancing.
Step 3
Exam Tip
बकाया अवधि का ब्याज जोड़ने पर सही शेष मिलता है। परीक्षा में शेष निकालने से पहले ब्याज जांचें।
A. पूरे बकाया शेष के बराबर/Equal to the full outstanding balance
Step 1
Concept
To close the account, the full outstanding balance must be paid. Exam tip: after final payment, make the balance zero.
Step 2
Why this answer is correct
The correct answer is A. पूरे बकाया शेष के बराबर / Equal to the full outstanding balance. To close the account, the full outstanding balance must be paid. Exam tip: after final payment, make the balance zero.
Step 3
Exam Tip
खाता बंद करने के लिए पूरा बकाया शेष चुकाना पड़ता है। परीक्षा में अंतिम भुगतान के बाद शेष शून्य करें।
Capital account shows rights up to retirement and loan account shows the unpaid amount payable. Exam tip: classify both separately.
Step 2
Why this answer is correct
The correct answer is A. ऋण खाता बकाया देय राशि दिखाता है / Loan account shows unpaid amount payable. Capital account shows rights up to retirement and loan account shows the unpaid amount payable. Exam tip: classify both separately.
Step 3
Exam Tip
पूंजी खाता निवृत्ति तक के अधिकार दिखाता है और ऋण खाता बकाया देय राशि दिखाता है। परीक्षा में दोनों को अलग वर्गीकृत करें।
A. क्योंकि साझेदार निवृत्ति के बाद लेनदार जैसा हो जाता है/Because after retirement the partner becomes like a creditor
Step 1
Concept
After retirement, the unpaid amount is no longer partnership capital but a payable loan. Exam tip: treat it like a creditor.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि साझेदार निवृत्ति के बाद लेनदार जैसा हो जाता है / Because after retirement the partner becomes like a creditor. After retirement, the unpaid amount is no longer partnership capital but a payable loan. Exam tip: treat it like a creditor.
Step 3
Exam Tip
निवृत्ति के बाद बकाया राशि साझेदारी पूंजी नहीं रहती बल्कि देय ऋण बनती है। परीक्षा में इसे लेनदार जैसा समझें।
A. ब्याज की अवधि निकालने के लिए/To calculate the period of interest
Step 1
Concept
Interest is charged on the outstanding amount up to the payment date. Exam tip: use dates to find the time period.
Step 2
Why this answer is correct
The correct answer is A. ब्याज की अवधि निकालने के लिए / To calculate the period of interest. Interest is charged on the outstanding amount up to the payment date. Exam tip: use dates to find the time period.
Step 3
Exam Tip
भुगतान की तारीख तक ही बकाया राशि पर ब्याज लगता है। परीक्षा में तारीखों से समय अवधि निकालें।
A. ब्याज सहित नए शेष पर/On the new balance including interest
Step 1
Concept
After interest is added, the payable amount increases. Exam tip: calculate the updated balance before payment.
Step 2
Why this answer is correct
The correct answer is A. ब्याज सहित नए शेष पर / On the new balance including interest. After interest is added, the payable amount increases. Exam tip: calculate the updated balance before payment.
Step 3
Exam Tip
ब्याज जुड़ने के बाद देय राशि बढ़ जाती है। परीक्षा में भुगतान से पहले अद्यतन शेष निकालें।
A. गणना या प्रविष्टि में गलती/Error in calculation or entry
Step 1
Concept
Payment should normally be up to the loan and interest due. Exam tip: recheck calculation if overpayment appears.
Step 2
Why this answer is correct
The correct answer is A. गणना या प्रविष्टि में गलती / Error in calculation or entry. Payment should normally be up to the loan and interest due. Exam tip: recheck calculation if overpayment appears.
Step 3
Exam Tip
भुगतान सामान्यतः देय ऋण और ब्याज तक होना चाहिए। परीक्षा में अधिक भुगतान दिखे तो गणना दुबारा जांचें।
A. निवृत्त साझेदार पूंजी खाता/Retiring Partner's Capital Account
Step 1
Concept
After retirement, the unpaid balance of the capital account is transferred to loan account. Exam tip: first check the final capital balance.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार पूंजी खाता / Retiring Partner's Capital Account. After retirement, the unpaid balance of the capital account is transferred to loan account. Exam tip: first check the final capital balance.
Step 3
Exam Tip
निवृत्ति के बाद पूंजी खाते की बकाया देय राशि ऋण खाते में स्थानांतरित होती है। परीक्षा में पहले पूंजी खाते का अंतिम शेष देखें।
A. पूंजी खाते से स्थानांतरित बकाया राशि/Unpaid amount transferred from capital account
Step 1
Concept
The unpaid capital becomes a liability and is credited to the loan account. Exam tip: identify the source of opening credit.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खाते से स्थानांतरित बकाया राशि / Unpaid amount transferred from capital account. The unpaid capital becomes a liability and is credited to the loan account. Exam tip: identify the source of opening credit.
Step 3
Exam Tip
बकाया पूंजी देयता बनकर ऋण खाते में क्रेडिट होती है। परीक्षा में प्रारंभिक क्रेडिट का स्रोत पहचानें।
Because of the clear agreement, no interest will be allowed. Exam tip: follow the agreement before the general rule.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. Because of the clear agreement, no interest will be allowed. Exam tip: follow the agreement before the general rule.
Step 3
Exam Tip
स्पष्ट समझौते के कारण ब्याज नहीं दिया जाएगा। परीक्षा में समझौते की शर्त को सामान्य नियम से पहले मानें।
A. बैलेंस शीट के दायित्व पक्ष में/On liabilities side of balance sheet
Step 1
Concept
The remaining loan is still a liability. Exam tip: show the outstanding balance on the liabilities side.
Step 2
Why this answer is correct
The correct answer is A. बैलेंस शीट के दायित्व पक्ष में / On liabilities side of balance sheet. The remaining loan is still a liability. Exam tip: show the outstanding balance on the liabilities side.
Step 3
Exam Tip
बचा हुआ ऋण अभी भी देयता है। परीक्षा में बकाया शेष को दायित्व पक्ष में दिखाएं।
A. निवृत्त साझेदार को देय बकाया राशि/Unpaid amount due to retiring partner
Step 1
Concept
The base of the loan account is the unpaid amount due to the retiring partner. Exam tip: first find amount due, then apply payment and interest.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार को देय बकाया राशि / Unpaid amount due to retiring partner. The base of the loan account is the unpaid amount due to the retiring partner. Exam tip: first find amount due, then apply payment and interest.
Step 3
Exam Tip
ऋण खाते का आधार निवृत्त साझेदार को देय बकाया राशि है। परीक्षा में पहले देय राशि निकालें फिर भुगतान और ब्याज लगाएं।
Interest increases liability, so it is added on the credit side. Exam tip: do not debit interest like payment.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. Interest increases liability, so it is added on the credit side. Exam tip: do not debit interest like payment.
Step 3
Exam Tip
ब्याज देयता को बढ़ाता है इसलिए क्रेडिट पक्ष में जोड़ा जाता है। परीक्षा में ब्याज को भुगतान की तरह डेबिट न करें।
A. निवृत्त साझेदार ऋण खाता डेबिट, बैंक खाता क्रेडिट/Retiring Partner's Loan Account debit, Bank Account credit
Step 1
Concept
To reduce loan, Loan Account is debited and Bank Account is credited. Exam tip: remember the payment entry separately.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार ऋण खाता डेबिट, बैंक खाता क्रेडिट / Retiring Partner's Loan Account debit, Bank Account credit. To reduce loan, Loan Account is debited and Bank Account is credited. Exam tip: remember the payment entry separately.
Step 3
Exam Tip
ऋण घटाने के लिए ऋण खाते को डेबिट और बैंक को क्रेडिट किया जाता है। परीक्षा में भुगतान की प्रविष्टि अलग से याद रखें।
A. यह बकाया देय राशि, ब्याज और भुगतान का लेखा है/It records unpaid amount, interest, and payment
Step 1
Concept
This account shows the settlement of the retiring partner systematically. Exam tip: remember its three parts: amount due, interest, and payment.
Step 2
Why this answer is correct
The correct answer is A. यह बकाया देय राशि, ब्याज और भुगतान का लेखा है / It records unpaid amount, interest, and payment. This account shows the settlement of the retiring partner systematically. Exam tip: remember its three parts: amount due, interest, and payment.
Step 3
Exam Tip
यह खाता निवृत्त साझेदार के निपटान को व्यवस्थित रूप से दिखाता है। परीक्षा में इसके तीन भाग याद रखें देय राशि, ब्याज और भुगतान।
