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B. क्योंकि फर्म इसे बाद में चुकाएगी/Because the firm will pay it later
Step 1
Concept
The firm is not paying immediately so it becomes a loan payable later. Exam tip: treat unpaid amount due as a liability.
Step 2
Why this answer is correct
The correct answer is B. क्योंकि फर्म इसे बाद में चुकाएगी / Because the firm will pay it later. The firm is not paying immediately so it becomes a loan payable later. Exam tip: treat unpaid amount due as a liability.
Step 3
Exam Tip
फर्म राशि तुरंत नहीं चुका रही इसलिए यह बाद में देय ऋण बनती है। परीक्षा में बकाया देय राशि को दायित्व मानें।
Unpaid capital is a liability of the firm so it is credited to the loan account. Exam tip: credit a liability when it is created.
Step 2
Why this answer is correct
The correct answer is B. क्रेडिट पक्ष / Credit side. Unpaid capital is a liability of the firm so it is credited to the loan account. Exam tip: credit a liability when it is created.
Step 3
Exam Tip
बकाया पूंजी फर्म की देयता है इसलिए ऋण खाते में क्रेडिट होती है। परीक्षा में देयता बनने पर क्रेडिट करें।
Payment reduces the amount payable by the firm. Exam tip: record payment on the debit side of the loan account.
Step 2
Why this answer is correct
The correct answer is B. ऋण शेष घटता है / Loan balance decreases. Payment reduces the amount payable by the firm. Exam tip: record payment on the debit side of the loan account.
Step 3
Exam Tip
भुगतान से फर्म पर देय राशि घटती है। परीक्षा में भुगतान को ऋण खाते के डेबिट पक्ष में लिखें।
The unpaid amount is ₹76000 minus ₹26000 which is ₹50000. Exam tip: create the loan only for the remaining payable amount.
Step 2
Why this answer is correct
The correct answer is B. ₹50000. The unpaid amount is ₹76000 minus ₹26000 which is ₹50000. Exam tip: create the loan only for the remaining payable amount.
Step 3
Exam Tip
बकाया राशि ₹76000 माइनस ₹26000 बराबर ₹50000 है। परीक्षा में ऋण केवल शेष देय राशि पर बनाएं।
Interest is an expense of the firm so Profit and Loss Account will be debited. Exam tip: remember that expenses are debited.
Step 2
Why this answer is correct
The correct answer is B. लाभ हानि खाता / Profit and Loss Account. Interest is an expense of the firm so Profit and Loss Account will be debited. Exam tip: remember that expenses are debited.
Step 3
Exam Tip
ब्याज फर्म का खर्च है इसलिए लाभ हानि खाता डेबिट होगा। परीक्षा में खर्च को डेबिट करने का नियम याद रखें।
B. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Interest is payable to the retiring partner so the loan account is credited. Exam tip: link payable amount with credit.
Step 2
Why this answer is correct
The correct answer is B. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Interest is payable to the retiring partner so the loan account is credited. Exam tip: link payable amount with credit.
Step 3
Exam Tip
ब्याज निवृत्त साझेदार को देय होता है इसलिए ऋण खाता क्रेडिट होता है। परीक्षा में देय राशि को क्रेडिट से जोड़ें।
B. अनुबंध में दी गई दर/Rate given in the agreement
Step 1
Concept
A clear agreement term is followed before the general rule. Exam tip: read the agreement first and then apply the general rate.
Step 2
Why this answer is correct
The correct answer is B. अनुबंध में दी गई दर / Rate given in the agreement. A clear agreement term is followed before the general rule. Exam tip: read the agreement first and then apply the general rate.
Step 3
Exam Tip
अनुबंध की स्पष्ट शर्त सामान्य नियम से पहले मानी जाती है। परीक्षा में पहले अनुबंध पढ़ें फिर सामान्य दर लगाएं।
In the absence of agreement, six percent per annum is generally applied. Exam tip: remember it as the general rule.
Step 2
Why this answer is correct
The correct answer is B. छह प्रतिशत प्रतिवर्ष / Six percent per annum. In the absence of agreement, six percent per annum is generally applied. Exam tip: remember it as the general rule.
Step 3
Exam Tip
अनुबंध न होने पर सामान्यतः छह प्रतिशत प्रतिवर्ष ब्याज माना जाता है। परीक्षा में इसे सामान्य नियम के रूप में याद रखें।
The loan balance is a liability of the firm so it appears on the liabilities side. Exam tip: do not treat it as an asset.
Step 2
Why this answer is correct
The correct answer is B. दायित्व पक्ष / Liabilities side. The loan balance is a liability of the firm so it appears on the liabilities side. Exam tip: do not treat it as an asset.
Step 3
Exam Tip
ऋण शेष फर्म की देयता है इसलिए दायित्व पक्ष में दिखेगा। परीक्षा में इसे संपत्ति नहीं मानें।
Three months is one-fourth of a year so interest is one and a half percent of ₹84000. Exam tip: convert the period into part of a year.
Step 2
Why this answer is correct
The correct answer is A. ₹1260. Three months is one-fourth of a year so interest is one and a half percent of ₹84000. Exam tip: convert the period into part of a year.
Step 3
Exam Tip
तीन महीने एक चौथाई वर्ष है इसलिए ब्याज ₹84000 का डेढ़ प्रतिशत है। परीक्षा में अवधि को वर्ष के भाग में बदलें।
A. निवृत्त साझेदार ऋण खाता डेबिट और बैंक खाता क्रेडिट/Retiring Partner's Loan Account debit and Bank Account credit
Step 1
Concept
Payment reduces the loan liability and also reduces bank. Exam tip: debit loan and credit bank on payment.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार ऋण खाता डेबिट और बैंक खाता क्रेडिट / Retiring Partner's Loan Account debit and Bank Account credit. Payment reduces the loan liability and also reduces bank. Exam tip: debit loan and credit bank on payment.
Step 3
Exam Tip
भुगतान से ऋण देयता घटती है और बैंक भी घटता है। परीक्षा में भुगतान पर ऋण डेबिट और बैंक क्रेडिट करें।
Interest is added to the amount payable so the loan balance increases. Exam tip: do not treat interest as a reducing item.
Step 2
Why this answer is correct
The correct answer is A. शेष बढ़ता है / Balance increases. Interest is added to the amount payable so the loan balance increases. Exam tip: do not treat interest as a reducing item.
Step 3
Exam Tip
ब्याज देय राशि में जुड़ता है इसलिए ऋण शेष बढ़ता है। परीक्षा में ब्याज को घटाने वाली मद न मानें।
Interest due increases the loan so it appears on the credit side. Exam tip: keep the sides of interest and payment separate.
Step 2
Why this answer is correct
The correct answer is B. देय ब्याज / Interest due. Interest due increases the loan so it appears on the credit side. Exam tip: keep the sides of interest and payment separate.
Step 3
Exam Tip
देय ब्याज ऋण को बढ़ाता है इसलिए वह क्रेडिट पक्ष में आएगा। परीक्षा में ब्याज और भुगतान के पक्ष अलग रखें।
Payment through bank reduces the loan so it appears on the debit side. Exam tip: do not record payment on the credit side.
Step 2
Why this answer is correct
The correct answer is C. बैंक से भुगतान / Payment through bank. Payment through bank reduces the loan so it appears on the debit side. Exam tip: do not record payment on the credit side.
Step 3
Exam Tip
बैंक से भुगतान ऋण को घटाता है इसलिए वह डेबिट पक्ष में आएगा। परीक्षा में भुगतान को क्रेडिट पक्ष में न लिखें।
It is an actual amount payable by the firm. Exam tip: classify it as a clear liability.
Step 2
Why this answer is correct
The correct answer is B. वास्तविक देय राशि / Actual amount payable. It is an actual amount payable by the firm. Exam tip: classify it as a clear liability.
Step 3
Exam Tip
यह फर्म द्वारा चुकाई जाने वाली वास्तविक राशि है। परीक्षा में इसे स्पष्ट दायित्व के रूप में वर्गीकृत करें।
Remaining loan will be ₹95000 minus ₹40000 which is ₹55000. Exam tip: transfer only the unpaid balance to loan account.
Step 2
Why this answer is correct
The correct answer is B. ₹55000. Remaining loan will be ₹95000 minus ₹40000 which is ₹55000. Exam tip: transfer only the unpaid balance to loan account.
Step 3
Exam Tip
शेष ऋण ₹95000 माइनस ₹40000 बराबर ₹55000 होगा। परीक्षा में बकाया राशि को ही ऋण खाते में डालें।
A. जब पूरी देय राशि तुरंत चुका दी जाए/When the full amount due is paid immediately
Step 1
Concept
If the full amount is paid immediately, no loan liability remains. Exam tip: a loan account is prepared only for unpaid amount.
Step 2
Why this answer is correct
The correct answer is A. जब पूरी देय राशि तुरंत चुका दी जाए / When the full amount due is paid immediately. If the full amount is paid immediately, no loan liability remains. Exam tip: a loan account is prepared only for unpaid amount.
Step 3
Exam Tip
पूरी राशि तुरंत चुकाने पर कोई ऋण देयता नहीं रहती। परीक्षा में ऋण खाता केवल बकाया राशि के लिए बनता है।
A. ऋण पूरी तरह चुका दिया गया/Loan has been fully paid
Step 1
Concept
A zero balance means the amount payable has been fully settled. Exam tip: a closed account should have zero balance.
Step 2
Why this answer is correct
The correct answer is A. ऋण पूरी तरह चुका दिया गया / Loan has been fully paid. A zero balance means the amount payable has been fully settled. Exam tip: a closed account should have zero balance.
Step 3
Exam Tip
शून्य शेष का अर्थ है कि देय राशि का पूरा निपटान हो गया। परीक्षा में बंद खाते का शेष शून्य देखें।
The unpaid amount of a deceased partner is payable to the executor. Exam tip: treat Executor's Loan Account as a liability.
Step 2
Why this answer is correct
The correct answer is A. प्रतिनिधि ऋण खाता / Executor's Loan Account. The unpaid amount of a deceased partner is payable to the executor. Exam tip: treat Executor's Loan Account as a liability.
Step 3
Exam Tip
मृत साझेदार की बकाया राशि उसके प्रतिनिधि को देय होती है। परीक्षा में प्रतिनिधि ऋण खाता दायित्व मानें।
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 उसी को देय होगा। परीक्षा में मूल राशि और ब्याज का प्राप्तकर्ता समान रखें।
Six months is half a year so interest is three percent of ₹64000. Exam tip: take half of annual interest for six months.
Step 2
Why this answer is correct
The correct answer is A. ₹1920. Six months is half a year so interest is three percent of ₹64000. Exam tip: take half of annual interest for six months.
Step 3
Exam Tip
छह महीने आधा वर्ष है इसलिए ब्याज ₹64000 का तीन प्रतिशत होगा। परीक्षा में छह महीने के लिए वार्षिक ब्याज का आधा लें।
A. फर्म को अभी भी राशि चुकानी है/Firm still has to pay an amount
Step 1
Concept
The remaining credit balance is still a liability of the firm. Exam tip: show it on the liabilities side.
Step 2
Why this answer is correct
The correct answer is A. फर्म को अभी भी राशि चुकानी है / Firm still has to pay an amount. The remaining credit balance is still a liability of the firm. Exam tip: show it on the liabilities side.
Step 3
Exam Tip
बचा क्रेडिट शेष अभी भी फर्म की देयता है। परीक्षा में इसे दायित्व पक्ष में दिखाएं।
A. निवृत्त साझेदार का पूंजी खाता/Retiring Partner's Capital Account
Step 1
Concept
The final amount due to the retiring partner is first found in the capital account. Exam tip: complete the capital account before the loan account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार का पूंजी खाता / Retiring Partner's Capital Account. The final amount due to the retiring partner is first found in the capital account. Exam tip: complete the capital account before the loan account.
Step 3
Exam Tip
पहले पूंजी खाते में निवृत्त साझेदार को देय अंतिम राशि निकाली जाती है। परीक्षा में ऋण खाते से पहले पूंजी खाता पूरा करें।
Four months is one-third of a year so interest is two percent of ₹48000. Exam tip: treat four months as one-third of a year.
Step 2
Why this answer is correct
The correct answer is A. ₹960. Four months is one-third of a year so interest is two percent of ₹48000. Exam tip: treat four months as one-third of a year.
Step 3
Exam Tip
चार महीने एक तिहाई वर्ष है इसलिए ब्याज ₹48000 का दो प्रतिशत है। परीक्षा में चार महीने को एक तिहाई वर्ष मानें।
A. ब्याज की अवधि सही निकालने के लिए/To calculate the interest period correctly
Step 1
Concept
Interest depends on the time period so the date is important. Exam tip: wrong period gives wrong interest.
Step 2
Why this answer is correct
The correct answer is A. ब्याज की अवधि सही निकालने के लिए / To calculate the interest period correctly. Interest depends on the time period so the date is important. Exam tip: wrong period gives wrong interest.
Step 3
Exam Tip
ब्याज समय अवधि पर निर्भर करता है इसलिए तारीख जरूरी है। परीक्षा में अवधि गलत होने पर ब्याज गलत होगा।
A. निवृत्त साझेदार ऋण खाता/Retiring Partner's Loan Account
Step 1
Concept
Each instalment reduces the loan liability so the loan account is debited. Exam tip: record instalments like payments.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार ऋण खाता / Retiring Partner's Loan Account. Each instalment reduces the loan liability so the loan account is debited. Exam tip: record instalments like payments.
Step 3
Exam Tip
हर किस्त ऋण देयता को कम करती है इसलिए ऋण खाता डेबिट होता है। परीक्षा में किस्त को भुगतान की तरह लिखें।
A. क्योंकि उनका ऋण निपटान से संबंध नहीं है/Because they are not related to loan settlement
Step 1
Concept
Loan account relates only to unpaid amount due, interest, and payment. Exam tip: do not record unrelated items.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उनका ऋण निपटान से संबंध नहीं है / Because they are not related to loan settlement. Loan account relates only to unpaid amount due, interest, and payment. Exam tip: do not record unrelated items.
Step 3
Exam Tip
ऋण खाता केवल बकाया देय राशि, ब्याज और भुगतान से संबंधित होता है। परीक्षा में असंबंधित मद न लिखें।
A. निवृत्त साझेदार के लिए/For the retiring partner
Step 1
Concept
This account records the amount payable and payments to the retiring partner. Exam tip: understand it as a personal settlement account.
Step 2
Why this answer is correct
The correct answer is A. निवृत्त साझेदार के लिए / For the retiring partner. This account records the amount payable and payments to the retiring partner. Exam tip: understand it as a personal settlement account.
Step 3
Exam Tip
यह खाता निवृत्त साझेदार को देय राशि और भुगतान का रिकॉर्ड देता है। परीक्षा में इसे व्यक्तिगत निपटान खाता समझें।
A. सही कुल देय राशि जानने के लिए/To know the correct total amount payable
Step 1
Concept
The correct final amount payable is found only after adding interest. Exam tip: calculate the updated balance before payment.
Step 2
Why this answer is correct
The correct answer is A. सही कुल देय राशि जानने के लिए / To know the correct total amount payable. The correct final amount payable is found only after adding interest. Exam tip: calculate the updated balance before payment.
Step 3
Exam Tip
ब्याज जोड़ने के बाद ही सही अंतिम देय राशि मिलती है। परीक्षा में भुगतान से पहले अद्यतन शेष निकालें।
A. ऋण गलत तरीके से बढ़ सकता है/Loan may wrongly increase
Step 1
Concept
Recording payment on the wrong side will make the loan balance wrong. Exam tip: always check the correct payment entry.
Step 2
Why this answer is correct
The correct answer is A. ऋण गलत तरीके से बढ़ सकता है / Loan may wrongly increase. Recording payment on the wrong side will make the loan balance wrong. Exam tip: always check the correct payment entry.
Step 3
Exam Tip
गलत पक्ष में भुगतान लिखने से ऋण शेष गलत हो जाएगा। परीक्षा में भुगतान की सही प्रविष्टि अवश्य जांचें।
A. संभावित अधिक भुगतान या गलती/Possible overpayment or error
Step 1
Concept
A loan account normally has a credit balance so a debit balance needs checking. Exam tip: recheck calculations for abnormal balance.
Step 2
Why this answer is correct
The correct answer is A. संभावित अधिक भुगतान या गलती / Possible overpayment or error. A loan account normally has a credit balance so a debit balance needs checking. Exam tip: recheck calculations for abnormal balance.
Step 3
Exam Tip
ऋण खाता सामान्यतः क्रेडिट शेष रखता है इसलिए डेबिट शेष जांच योग्य है। परीक्षा में असामान्य शेष पर गणना दोबारा देखें।
The sum of unpaid amount and interest gives total amount payable. Exam tip: add both when total payable amount is asked.
Step 2
Why this answer is correct
The correct answer is A. कुल भुगतान योग्य राशि / Total amount payable. The sum of unpaid amount and interest gives total amount payable. Exam tip: add both when total payable amount is asked.
Step 3
Exam Tip
बकाया राशि और ब्याज का योग कुल देय राशि देता है। परीक्षा में कुल भुगतान योग्य राशि पूछे तो दोनों जोड़ें।
Two months is one-sixth of a year so interest is one percent of ₹27000. Exam tip: treat two months as one-sixth of a year.
Step 2
Why this answer is correct
The correct answer is A. ₹270. Two months is one-sixth of a year so interest is one percent of ₹27000. Exam tip: treat two months as one-sixth of a year.
Step 3
Exam Tip
दो महीने वर्ष का छठा भाग है इसलिए ब्याज ₹27000 का एक प्रतिशत होगा। परीक्षा में दो महीने को एक बटा छह वर्ष मानें।
A. जब समझौते में स्पष्ट हो कि ब्याज नहीं मिलेगा/When the agreement clearly says no interest will be allowed
Step 1
Concept
If the agreement clearly says no interest will be allowed, interest is not added. Exam tip: check the agreement term first.
Step 2
Why this answer is correct
The correct answer is A. जब समझौते में स्पष्ट हो कि ब्याज नहीं मिलेगा / When the agreement clearly says no interest will be allowed. If the agreement clearly says no interest will be allowed, interest is not added. Exam tip: check the agreement term first.
Step 3
Exam Tip
स्पष्ट समझौते में ब्याज न देने की शर्त हो तो ब्याज नहीं जोड़ा जाएगा। परीक्षा में समझौते की शर्त पहले देखें।
A. क्योंकि उसी तारीख तक राशि बकाया रहती है/Because the amount remains outstanding up to that date
Step 1
Concept
Interest is charged for the period of outstanding loan. Exam tip: end the period on the payment date.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि उसी तारीख तक राशि बकाया रहती है / Because the amount remains outstanding up to that date. Interest is charged for the period of outstanding loan. Exam tip: end the period on the payment date.
Step 3
Exam Tip
ब्याज बकाया ऋण की अवधि पर लगता है। परीक्षा में भुगतान की तारीख से अवधि समाप्त करें।
A. बकाया राशि लिखें फिर ब्याज जोड़ें फिर भुगतान घटाएं/Record unpaid amount then add interest then deduct payment
Step 1
Concept
In the loan account, the sequence of amount due, interest, and payment is important. Exam tip: identify the base amount first.
Step 2
Why this answer is correct
The correct answer is A. बकाया राशि लिखें फिर ब्याज जोड़ें फिर भुगतान घटाएं / Record unpaid amount then add interest then deduct payment. In the loan account, the sequence of amount due, interest, and payment is important. Exam tip: identify the base amount first.
Step 3
Exam Tip
ऋण खाते में देय राशि, ब्याज और भुगतान का क्रम महत्वपूर्ण है। परीक्षा में पहले आधार राशि पहचानें।
A. क्योंकि यह साझेदार को देय राशि बढ़ाता है/Because it increases amount payable to the partner
Step 1
Concept
Interest increases the amount payable to the retiring partner. Exam tip: place interest on the credit side of the loan account.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह साझेदार को देय राशि बढ़ाता है / Because it increases amount payable to the partner. Interest increases the amount payable to the retiring partner. Exam tip: place interest on the credit side of the loan account.
Step 3
Exam Tip
ब्याज से निवृत्त साझेदार को देय राशि बढ़ती है। परीक्षा में ब्याज को ऋण खाते के क्रेडिट पक्ष में रखें।
Cash payment reduces the amount payable by the firm. Exam tip: credit cash or bank when money goes out.
Step 2
Why this answer is correct
The correct answer is A. देयता घटाता है / Reduces liability. Cash payment reduces the amount payable by the firm. Exam tip: credit cash or bank when money goes out.
Step 3
Exam Tip
नकद भुगतान से फर्म की देय राशि कम होती है। परीक्षा में नकद जाने पर नकद या बैंक क्रेडिट करें।
A. बैलेंस शीट के दायित्व पक्ष में/On liabilities side of balance sheet
Step 1
Concept
The amount payable to the executor is a liability of the firm. Exam tip: remember the liabilities side even in case of death.
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 amount payable to the executor is a liability of the firm. Exam tip: remember the liabilities side even in case of death.
Step 3
Exam Tip
प्रतिनिधि को देय राशि फर्म की देयता है। परीक्षा में मृत्यु के मामले में भी दायित्व पक्ष याद रखें।
The whole amount due is unpaid so the full ₹88000 goes to the loan account. Exam tip: if no payment is made, the full due amount becomes loan.
Step 2
Why this answer is correct
The correct answer is A. ₹88000. The whole amount due is unpaid so the full ₹88000 goes to the loan account. Exam tip: if no payment is made, the full due amount becomes loan.
Step 3
Exam Tip
पूरी देय राशि बकाया है इसलिए पूरा ₹88000 ऋण खाते में जाएगा। परीक्षा में भुगतान न हो तो पूरी देय राशि ऋण होती है।
A. क्योंकि यह लाभ का बंटवारा नहीं बल्कि ऋण का खर्च है/Because it is loan expense and not appropriation of profit
Step 1
Concept
Interest on loan is an expense of the firm and not distribution of profit. Exam tip: distinguish interest on loan from interest on capital.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह लाभ का बंटवारा नहीं बल्कि ऋण का खर्च है / Because it is loan expense and not appropriation of profit. Interest on loan is an expense of the firm and not distribution of profit. Exam tip: distinguish interest on loan from interest on capital.
Step 3
Exam Tip
ऋण ब्याज फर्म का खर्च है न कि लाभ का वितरण। परीक्षा में ब्याज ऑन ऋण और ब्याज ऑन पूंजी अलग रखें।
A. भुगतान जोड़ देना और ब्याज घटा देना/Adding payment and deducting interest
Step 1
Concept
Payment reduces and interest increases the loan so reversing them is wrong. Exam tip: check the sides carefully.
Step 2
Why this answer is correct
The correct answer is A. भुगतान जोड़ देना और ब्याज घटा देना / Adding payment and deducting interest. Payment reduces and interest increases the loan so reversing them is wrong. Exam tip: check the sides carefully.
Step 3
Exam Tip
भुगतान घटता है और ब्याज बढ़ता है इसलिए उल्टा करना गलत है। परीक्षा में पक्षों को ध्यान से जांचें।
A. बकाया देय राशि, ब्याज और भुगतान/Unpaid amount due, interest, and payment
Step 1
Concept
This account shows the complete settlement position. Exam tip: remember three main items amount due, interest, and payment.
Step 2
Why this answer is correct
The correct answer is A. बकाया देय राशि, ब्याज और भुगतान / Unpaid amount due, interest, and payment. This account shows the complete settlement position. Exam tip: remember three main items amount due, interest, and payment.
Step 3
Exam Tip
यह खाता निपटान की पूरी स्थिति दिखाता है। परीक्षा में तीन मुख्य मद याद रखें देय राशि, ब्याज और भुगतान।
After final payment, no liability remains and the account is closed. Exam tip: final balance should be zero.
Step 2
Why this answer is correct
The correct answer is A. खाता बंद हो जाता है / Account is closed. After final payment, no liability remains and the account is closed. Exam tip: final balance should be zero.
Step 3
Exam Tip
अंतिम भुगतान के बाद कोई देयता नहीं बचती और खाता बंद हो जाता है। परीक्षा में अंतिम शेष शून्य होना चाहिए।
