प्रवेश के समय पुनर्मूल्यांकन खाते में नकद बिक्री क्यों नहीं लिखी जाती?
Why is cash sale not recorded in Revaluation Account at the time of admission?
#revaluation-account
#scope
#basic
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A क्योंकि यह सामान्य व्यापार लेनदेन है / Because it is a normal business transaction
B क्योंकि यह संपत्ति का पुनर्मूल्यांकन है / Because it is asset revaluation
C क्योंकि यह पुराने अनुपात में बंटती है / Because it is shared in old ratio
D क्योंकि यह अलेखित देयता है / Because it is an unrecorded liability
Explanation opens after your attempt
Correct Answer
A. क्योंकि यह सामान्य व्यापार लेनदेन है / Because it is a normal business transaction
Step 1
Concept
Revaluation Account is only for changes in values of assets and liabilities. Do not include normal sales in it.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह सामान्य व्यापार लेनदेन है / Because it is a normal business transaction. Revaluation Account is only for changes in values of assets and liabilities. Do not include normal sales in it.
Step 3
Exam Tip
पुनर्मूल्यांकन खाता केवल संपत्तियों और देयताओं के मूल्य परिवर्तन के लिए होता है। परीक्षा में सामान्य बिक्री को इसमें शामिल न करें।
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यदि कार्यालय उपकरण का मूल्य ₹18000 से बढ़ाकर ₹22000 किया गया तो लाभ कितना होगा?
If office equipment value is increased from ₹18000 to ₹22000 then what is the gain?
#equipment-appreciation
#numerical
#gain
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A ₹4000
B ₹18000
C ₹22000
D ₹40000
Explanation opens after your attempt
Step 1
Concept
The gain is only the increased amount ₹4000. In revaluation record only the difference.
Step 2
Why this answer is correct
The correct answer is A. ₹4000. The gain is only the increased amount ₹4000. In revaluation record only the difference.
Step 3
Exam Tip
लाभ केवल बढ़ी हुई राशि ₹4000 है। परीक्षा में पुनर्मूल्यांकन में अंतर राशि ही लिखें।
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यदि पुराने फर्नीचर का मूल्य ₹16000 से घटाकर ₹11000 किया गया तो पुनर्मूल्यांकन प्रभाव क्या होगा?
If old furniture value is reduced from ₹16000 to ₹11000 then what is the revaluation effect?
#furniture-decrease
#numerical
#loss
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A ₹5000 हानि / ₹5000 loss
B ₹5000 लाभ / ₹5000 gain
C ₹11000 लाभ / ₹11000 gain
D ₹16000 हानि / ₹16000 loss
Explanation opens after your attempt
Correct Answer
A. ₹5000 हानि / ₹5000 loss
Step 1
Concept
The decrease in furniture is ₹5000 so it is a loss. Debit Revaluation Account when asset decreases.
Step 2
Why this answer is correct
The correct answer is A. ₹5000 हानि / ₹5000 loss. The decrease in furniture is ₹5000 so it is a loss. Debit Revaluation Account when asset decreases.
Step 3
Exam Tip
फर्नीचर में कमी ₹5000 है इसलिए यह हानि है। परीक्षा में संपत्ति घटे तो पुनर्मूल्यांकन खाते में डेबिट करें।
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पुनर्मूल्यांकन खाते में संपत्ति के नए मूल्य को नहीं बल्कि क्या लिखा जाता है?
In Revaluation Account what is recorded instead of the new value of an asset?
#difference-only
#revaluation-rule
#easy
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A केवल मूल्य का अंतर / Only the change in value
B पूरी पुरानी राशि / Full old amount
C पूरी नई राशि / Full new amount
D साझेदार का वेतन / Partner's salary
Explanation opens after your attempt
Correct Answer
A. केवल मूल्य का अंतर / Only the change in value
Step 1
Concept
Only the increase or decrease amount is recorded in Revaluation Account. Do not record the full asset value.
Step 2
Why this answer is correct
The correct answer is A. केवल मूल्य का अंतर / Only the change in value. Only the increase or decrease amount is recorded in Revaluation Account. Do not record the full asset value.
Step 3
Exam Tip
पुनर्मूल्यांकन खाते में केवल वृद्धि या कमी की राशि लिखी जाती है। परीक्षा में पूरी संपत्ति राशि लिखने की गलती न करें।
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यदि देनदार ₹30000 हैं और ₹1200 का नया प्रावधान चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?
If debtors are ₹30000 and a new provision of ₹1200 is required then what happens in Revaluation Account?
#debtors
#provision
#new-provision
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A ₹1200 डेबिट / ₹1200 debit
B ₹1200 क्रेडिट / ₹1200 credit
C ₹30000 डेबिट / ₹30000 debit
D ₹28800 क्रेडिट / ₹28800 credit
Explanation opens after your attempt
Correct Answer
A. ₹1200 डेबिट / ₹1200 debit
Step 1
Concept
New provision reduces the realizable value of debtors so it is a loss. Debit the new provision.
Step 2
Why this answer is correct
The correct answer is A. ₹1200 डेबिट / ₹1200 debit. New provision reduces the realizable value of debtors so it is a loss. Debit the new provision.
Step 3
Exam Tip
नया प्रावधान देनदारों की वसूल राशि घटाता है इसलिए हानि है। परीक्षा में नया प्रावधान डेबिट करें।
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यदि पहले से कोई प्रावधान नहीं था और अब संदिग्ध ऋण प्रावधान बनाया गया तो यह किस प्रकार का मद है?
If there was no earlier provision and now provision for doubtful debts is created then what type of item is it?
#provision-creation
#loss
#debtors
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A हानि / Loss
B लाभ / Gain
C संपत्ति वृद्धि / Asset increase
D देयता कमी / Liability decrease
Explanation opens after your attempt
Correct Answer
A. हानि / Loss
Step 1
Concept
Creating provision reduces value of debtors so it is a loss. Put it on debit side of Revaluation Account.
Step 2
Why this answer is correct
The correct answer is A. हानि / Loss. Creating provision reduces value of debtors so it is a loss. Put it on debit side of Revaluation Account.
Step 3
Exam Tip
प्रावधान बनाना देनदारों के मूल्य को घटाता है इसलिए हानि है। परीक्षा में इसे पुनर्मूल्यांकन डेबिट में रखें।
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यदि प्रावधान ₹6000 से घटाकर ₹5200 कर दिया गया तो लाभ कितना है?
If provision is reduced from ₹6000 to ₹5200 then what is the gain?
#provision-reduction
#numerical
#gain
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A ₹800
B ₹5200
C ₹6000
D ₹11200
Explanation opens after your attempt
Step 1
Concept
The reduction in provision is ₹800 so it is a gain. Credit Revaluation Account when provision decreases.
Step 2
Why this answer is correct
The correct answer is A. ₹800. The reduction in provision is ₹800 so it is a gain. Credit Revaluation Account when provision decreases.
Step 3
Exam Tip
प्रावधान में कमी ₹800 है इसलिए लाभ है। परीक्षा में प्रावधान घटे तो पुनर्मूल्यांकन खाते में क्रेडिट करें।
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यदि पुराना प्रावधान ₹2500 था और नया प्रावधान ₹1800 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?
If old provision was ₹2500 and new required provision is ₹1800 then what happens in Revaluation Account?
#provision-difference
#numerical
#credit
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A ₹700 क्रेडिट / ₹700 credit
B ₹700 डेबिट / ₹700 debit
C ₹1800 डेबिट / ₹1800 debit
D ₹2500 क्रेडिट / ₹2500 credit
Explanation opens after your attempt
Correct Answer
A. ₹700 क्रेडिट / ₹700 credit
Step 1
Concept
Decrease in provision by ₹700 is a gain. Take the difference between old and new provision.
Step 2
Why this answer is correct
The correct answer is A. ₹700 क्रेडिट / ₹700 credit. Decrease in provision by ₹700 is a gain. Take the difference between old and new provision.
Step 3
Exam Tip
प्रावधान में ₹700 की कमी लाभ है। परीक्षा में पुराने और नए प्रावधान का अंतर लें।
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यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?
If old provision was ₹1000 and new required provision is ₹1700 then what happens in Revaluation Account?
#provision-increase
#numerical
#debit
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A ₹700 डेबिट / ₹700 debit
B ₹700 क्रेडिट / ₹700 credit
C ₹1000 क्रेडिट / ₹1000 credit
D ₹1700 डेबिट / ₹1700 debit
Explanation opens after your attempt
Correct Answer
A. ₹700 डेबिट / ₹700 debit
Step 1
Concept
Increase in provision by ₹700 is a loss. Debit only the additional provision.
Step 2
Why this answer is correct
The correct answer is A. ₹700 डेबिट / ₹700 debit. Increase in provision by ₹700 is a loss. Debit only the additional provision.
Step 3
Exam Tip
प्रावधान में ₹700 की वृद्धि हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।
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प्रवेश से पहले की संपत्ति वृद्धि पर किसका अधिकार होता है?
Who has the right over asset appreciation before admission?
#asset-appreciation
#old-partners
#concept
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A पुराने साझेदारों का / Old partners
B नए साझेदार का / New partner
C केवल ऋणदाता का / Only creditor
D केवल बैंक का / Only bank
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों का / Old partners
Step 1
Concept
Appreciation before admission belongs to old partners. Share it in the old ratio.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों का / Old partners. Appreciation before admission belongs to old partners. Share it in the old ratio.
Step 3
Exam Tip
प्रवेश से पहले की वृद्धि पुराने साझेदारों की है। परीक्षा में ऐसी राशि पुराने अनुपात में बांटें।
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यदि फर्म को अलेखित नकद ₹2000 मिला तो इसका पुनर्मूल्यांकन प्रभाव क्या है?
If the firm finds unrecorded cash of ₹2000 then what is its revaluation effect?
#unrecorded-cash
#asset
#gain
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A लाभ / Gain
B हानि / Loss
C आहरण / Drawings
D देयता / Liability
Explanation opens after your attempt
Correct Answer
A. लाभ / Gain
Step 1
Concept
Unrecorded cash is an asset so it is a gain. Record unrecorded asset on the credit side.
Step 2
Why this answer is correct
The correct answer is A. लाभ / Gain. Unrecorded cash is an asset so it is a gain. Record unrecorded asset on the credit side.
Step 3
Exam Tip
अलेखित नकद संपत्ति है इसलिए यह लाभ है। परीक्षा में अलेखित संपत्ति को क्रेडिट पक्ष में लिखें।
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अलेखित नकद ₹2000 मिलने पर सही प्रविष्टि क्या होगी?
What is the correct entry for unrecorded cash of ₹2000 found?
#unrecorded-cash
#journal-entry
#revaluation
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A नकद खाता डेबिट और पुनर्मूल्यांकन खाता क्रेडिट / Cash Account Dr and Revaluation Account Cr
B पुनर्मूल्यांकन खाता डेबिट और नकद खाता क्रेडिट / Revaluation Account Dr and Cash Account Cr
C नकद खाता डेबिट और पूंजी खाता क्रेडिट / Cash Account Dr and Capital Account Cr
D बैंक खाता डेबिट और नकद खाता क्रेडिट / Bank Account Dr and Cash Account Cr
Explanation opens after your attempt
Correct Answer
A. नकद खाता डेबिट और पुनर्मूल्यांकन खाता क्रेडिट / Cash Account Dr and Revaluation Account Cr
Step 1
Concept
Cash is an asset so it is debited and the gain is credited to Revaluation Account. Use this entry for unrecorded assets.
Step 2
Why this answer is correct
The correct answer is A. नकद खाता डेबिट और पुनर्मूल्यांकन खाता क्रेडिट / Cash Account Dr and Revaluation Account Cr. Cash is an asset so it is debited and the gain is credited to Revaluation Account. Use this entry for unrecorded assets.
Step 3
Exam Tip
नकद संपत्ति है इसलिए डेबिट होगा और लाभ पुनर्मूल्यांकन खाते में क्रेडिट होगा। परीक्षा में अलेखित संपत्ति की यही प्रविष्टि रखें।
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यदि अलेखित बिजली बिल ₹900 मिला तो इसका पुनर्मूल्यांकन प्रभाव क्या होगा?
If an unrecorded electricity bill of ₹900 is found then what is its revaluation effect?
#unrecorded-bill
#liability
#loss
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A हानि / Loss
B लाभ / Gain
C संपत्ति वृद्धि / Asset increase
D प्रावधान कमी / Provision decrease
Explanation opens after your attempt
Correct Answer
A. हानि / Loss
Step 1
Concept
Outstanding electricity bill is a liability so it is a loss for the firm. Debit it to Revaluation Account.
Step 2
Why this answer is correct
The correct answer is A. हानि / Loss. Outstanding electricity bill is a liability so it is a loss for the firm. Debit it to Revaluation Account.
Step 3
Exam Tip
बकाया बिजली बिल देयता है इसलिए फर्म के लिए हानि है। परीक्षा में इसे पुनर्मूल्यांकन डेबिट में लिखें।
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अलेखित बिजली बिल ₹900 दर्ज करने की सही प्रविष्टि क्या है?
What is the correct entry to record unrecorded electricity bill of ₹900?
#unrecorded-expense
#journal-entry
#liability
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A पुनर्मूल्यांकन खाता डेबिट और बिजली बिल देय खाता क्रेडिट / Revaluation Account Dr and Electricity Bill Payable Account Cr
B बिजली बिल देय खाता डेबिट और पुनर्मूल्यांकन खाता क्रेडिट / Electricity Bill Payable Account Dr and Revaluation Account Cr
C नकद खाता डेबिट और बिजली बिल देय खाता क्रेडिट / Cash Account Dr and Electricity Bill Payable Account Cr
D पूंजी खाता डेबिट और नकद खाता क्रेडिट / Capital Account Dr and Cash Account Cr
Explanation opens after your attempt
Correct Answer
A. पुनर्मूल्यांकन खाता डेबिट और बिजली बिल देय खाता क्रेडिट / Revaluation Account Dr and Electricity Bill Payable Account Cr
Step 1
Concept
When an unrecorded liability is created Revaluation Account is debited. Credit the liability account.
Step 2
Why this answer is correct
The correct answer is A. पुनर्मूल्यांकन खाता डेबिट और बिजली बिल देय खाता क्रेडिट / Revaluation Account Dr and Electricity Bill Payable Account Cr. When an unrecorded liability is created Revaluation Account is debited. Credit the liability account.
Step 3
Exam Tip
अलेखित देयता बनने पर पुनर्मूल्यांकन खाता डेबिट होता है। परीक्षा में देयता खाते को क्रेडिट करें।
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यदि किराया अग्रिम ₹1500 अलेखित था और अब मिला तो यह क्या है?
If prepaid rent of ₹1500 was unrecorded and is now found then what is it?
#prepaid-rent
#unrecorded-asset
#gain
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A अलेखित संपत्ति / Unrecorded asset
B अलेखित देयता / Unrecorded liability
C पुनर्मूल्यांकन हानि / Revaluation loss
D आहरण / Drawings
Explanation opens after your attempt
Correct Answer
A. अलेखित संपत्ति / Unrecorded asset
Step 1
Concept
Prepaid rent gives future benefit so it is an asset. Credit unrecorded asset to Revaluation Account.
Step 2
Why this answer is correct
The correct answer is A. अलेखित संपत्ति / Unrecorded asset. Prepaid rent gives future benefit so it is an asset. Credit unrecorded asset to Revaluation Account.
Step 3
Exam Tip
अग्रिम किराया भविष्य लाभ देता है इसलिए संपत्ति है। परीक्षा में अलेखित संपत्ति को पुनर्मूल्यांकन खाते में क्रेडिट करें।
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यदि अग्रिम आय ₹2400 पहले से देयता के रूप में कम करके ₹1800 कर दी गई तो क्या परिणाम है?
If income received in advance liability is reduced from ₹2400 to ₹1800 then what is the result?
#income-received-in-advance
#liability-decrease
#gain
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A ₹600 लाभ / ₹600 gain
B ₹600 हानि / ₹600 loss
C ₹1800 हानि / ₹1800 loss
D ₹2400 लाभ / ₹2400 gain
Explanation opens after your attempt
Correct Answer
A. ₹600 लाभ / ₹600 gain
Step 1
Concept
Decrease in liability is ₹600 so it is a gain. Credit Revaluation Account when liability decreases.
Step 2
Why this answer is correct
The correct answer is A. ₹600 लाभ / ₹600 gain. Decrease in liability is ₹600 so it is a gain. Credit Revaluation Account when liability decreases.
Step 3
Exam Tip
देयता में कमी ₹600 है इसलिए लाभ है। परीक्षा में देयता घटे तो पुनर्मूल्यांकन क्रेडिट करें।
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यदि ऋण ₹50000 से बढ़ाकर ₹54000 किया गया तो पुनर्मूल्यांकन खाते में प्रभाव क्या होगा?
If loan is increased from ₹50000 to ₹54000 then what is the effect on Revaluation Account?
#loan-increase
#numerical
#loss
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A ₹4000 डेबिट / ₹4000 debit
B ₹4000 क्रेडिट / ₹4000 credit
C ₹50000 डेबिट / ₹50000 debit
D ₹54000 क्रेडिट / ₹54000 credit
Explanation opens after your attempt
Correct Answer
A. ₹4000 डेबिट / ₹4000 debit
Step 1
Concept
Loan is a liability and its increase by ₹4000 is a loss. Debit liability increase.
Step 2
Why this answer is correct
The correct answer is A. ₹4000 डेबिट / ₹4000 debit. Loan is a liability and its increase by ₹4000 is a loss. Debit liability increase.
Step 3
Exam Tip
ऋण देयता है और उसमें वृद्धि ₹4000 की हानि है। परीक्षा में देयता वृद्धि को डेबिट करें।
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यदि ऋण ₹36000 से घटाकर ₹33000 किया गया तो पुनर्मूल्यांकन खाते में क्या होगा?
If loan is reduced from ₹36000 to ₹33000 then what happens in Revaluation Account?
#loan-decrease
#numerical
#gain
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A ₹3000 क्रेडिट / ₹3000 credit
B ₹3000 डेबिट / ₹3000 debit
C ₹33000 डेबिट / ₹33000 debit
D ₹36000 क्रेडिट / ₹36000 credit
Explanation opens after your attempt
Correct Answer
A. ₹3000 क्रेडिट / ₹3000 credit
Step 1
Concept
Reduction in loan is ₹3000 and it is a gain. Record liability decrease on credit side.
Step 2
Why this answer is correct
The correct answer is A. ₹3000 क्रेडिट / ₹3000 credit. Reduction in loan is ₹3000 and it is a gain. Record liability decrease on credit side.
Step 3
Exam Tip
ऋण में कमी ₹3000 है और यह लाभ है। परीक्षा में देयता घटे तो क्रेडिट पक्ष में लिखें।
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यदि ट्रेडमार्क का मूल्य पहली बार ₹12000 पर दर्ज हुआ तो यह पुनर्मूल्यांकन खाते में किस पक्ष जाएगा?
If trademark is recorded for the first time at ₹12000 then on which side of Revaluation Account will it go?
#trademark
#unrecorded-asset
#credit-side
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A क्रेडिट पक्ष / Credit side
B डेबिट पक्ष / Debit side
C दोनों पक्ष / Both sides
D कोई पक्ष नहीं / No side
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit side
Step 1
Concept
Trademark is an unrecorded asset so it is a gain. Unrecorded intangible asset is also credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. Trademark is an unrecorded asset so it is a gain. Unrecorded intangible asset is also credited.
Step 3
Exam Tip
ट्रेडमार्क अलेखित संपत्ति है इसलिए लाभ है। परीक्षा में अलेखित अमूर्त संपत्ति भी क्रेडिट होती है।
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यदि कॉपीराइट का मूल्य ₹15000 से घटाकर ₹10000 किया गया तो क्या होगा?
If copyright value is reduced from ₹15000 to ₹10000 then what will happen?
#copyright-decrease
#intangible-asset
#loss
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A ₹5000 डेबिट / ₹5000 debit
B ₹5000 क्रेडिट / ₹5000 credit
C ₹10000 क्रेडिट / ₹10000 credit
D ₹15000 डेबिट / ₹15000 debit
Explanation opens after your attempt
Correct Answer
A. ₹5000 डेबिट / ₹5000 debit
Step 1
Concept
Copyright is an asset and its decrease by ₹5000 is a loss. Debit even when intangible asset decreases.
Step 2
Why this answer is correct
The correct answer is A. ₹5000 डेबिट / ₹5000 debit. Copyright is an asset and its decrease by ₹5000 is a loss. Debit even when intangible asset decreases.
Step 3
Exam Tip
कॉपीराइट संपत्ति है और उसकी कमी ₹5000 हानि है। परीक्षा में अमूर्त संपत्ति घटे तो भी डेबिट करें।
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पुनर्मूल्यांकन खाते में अमूर्त संपत्ति की वृद्धि का व्यवहार कैसा होगा?
How is an increase in intangible asset treated in Revaluation Account?
#intangible-asset
#asset-increase
#gain
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A लाभ के रूप में क्रेडिट / Credited as gain
B हानि के रूप में डेबिट / Debited as loss
C कोई प्रविष्टि नहीं / No entry
D नए साझेदार को डेबिट / Debited to new partner
Explanation opens after your attempt
Correct Answer
A. लाभ के रूप में क्रेडिट / Credited as gain
Step 1
Concept
An intangible asset is also an asset so its increase is a gain. Credit every asset increase.
Step 2
Why this answer is correct
The correct answer is A. लाभ के रूप में क्रेडिट / Credited as gain. An intangible asset is also an asset so its increase is a gain. Credit every asset increase.
Step 3
Exam Tip
अमूर्त संपत्ति भी संपत्ति है इसलिए उसका बढ़ना लाभ है। परीक्षा में हर संपत्ति वृद्धि को क्रेडिट करें।
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पुनर्मूल्यांकन खाते में अमूर्त संपत्ति की कमी का व्यवहार कैसा होगा?
How is a decrease in intangible asset treated in Revaluation Account?
#intangible-asset
#asset-decrease
#loss
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A हानि के रूप में डेबिट / Debited as loss
B लाभ के रूप में क्रेडिट / Credited as gain
C पूंजी में सीधे क्रेडिट / Directly credited to capital
D बैंक में डेबिट / Debited to bank
Explanation opens after your attempt
Correct Answer
A. हानि के रूप में डेबिट / Debited as loss
Step 1
Concept
Decrease in intangible asset is also decrease in asset so it is a loss. Put it on debit side.
Step 2
Why this answer is correct
The correct answer is A. हानि के रूप में डेबिट / Debited as loss. Decrease in intangible asset is also decrease in asset so it is a loss. Put it on debit side.
Step 3
Exam Tip
अमूर्त संपत्ति की कमी भी संपत्ति की कमी है इसलिए हानि है। परीक्षा में इसे डेबिट पक्ष में रखें।
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यदि पुनर्मूल्यांकन से लाभ ₹15000 है और पुराने अनुपात 3:2 है तो दूसरे साझेदार का हिस्सा क्या होगा?
If revaluation profit is ₹15000 and old ratio is 3:2 then what is the second partner's share?
#profit-sharing
#old-ratio
#numerical
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A ₹6000
B ₹9000
C ₹7500
D ₹3000
Explanation opens after your attempt
Step 1
Concept
Second partner's share is ₹15000 × 2/5 = ₹6000. First add total ratio parts.
Step 2
Why this answer is correct
The correct answer is A. ₹6000. Second partner's share is ₹15000 × 2/5 = ₹6000. First add total ratio parts.
Step 3
Exam Tip
दूसरे साझेदार का हिस्सा ₹15000 × 2/5 = ₹6000 है। परीक्षा में कुल अनुपात भाग पहले जोड़ें।
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यदि पुनर्मूल्यांकन हानि ₹18000 है और पुराने अनुपात 4:5 है तो पहले साझेदार की हानि कितनी होगी?
If revaluation loss is ₹18000 and old ratio is 4:5 then what is the first partner's loss?
#loss-sharing
#old-ratio
#numerical
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A ₹8000
B ₹10000
C ₹9000
D ₹4000
Explanation opens after your attempt
Step 1
Concept
First partner's loss is ₹18000 × 4/9 = ₹8000. Loss is also shared in old ratio.
Step 2
Why this answer is correct
The correct answer is A. ₹8000. First partner's loss is ₹18000 × 4/9 = ₹8000. Loss is also shared in old ratio.
Step 3
Exam Tip
पहले साझेदार की हानि ₹18000 × 4/9 = ₹8000 है। परीक्षा में हानि भी पुराने अनुपात में ही बांटें।
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तीन पुराने साझेदारों का अनुपात 2:2:1 है और पुनर्मूल्यांकन लाभ ₹25000 है। तीसरे साझेदार का हिस्सा क्या होगा?
Three old partners share in 2:2:1 and revaluation profit is ₹25000. What is the third partner's share?
#three-partners
#profit-sharing
#numerical
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A ₹5000
B ₹10000
C ₹12500
D ₹25000
Explanation opens after your attempt
Step 1
Concept
Third partner's share is ₹25000 × 1/5 = ₹5000. Use old ratio even for three partners.
Step 2
Why this answer is correct
The correct answer is A. ₹5000. Third partner's share is ₹25000 × 1/5 = ₹5000. Use old ratio even for three partners.
Step 3
Exam Tip
तीसरे साझेदार का हिस्सा ₹25000 × 1/5 = ₹5000 है। परीक्षा में तीन साझेदारों में भी पुराने अनुपात का प्रयोग करें।
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तीन पुराने साझेदारों का अनुपात 1:3:2 है और पुनर्मूल्यांकन हानि ₹12000 है। दूसरे साझेदार की हानि क्या होगी?
Three old partners share in 1:3:2 and revaluation loss is ₹12000. What is the second partner's loss?
#three-partners
#loss-sharing
#numerical
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A ₹6000
B ₹2000
C ₹4000
D ₹12000
Explanation opens after your attempt
Step 1
Concept
Second partner's loss is ₹12000 × 3/6 = ₹6000. Use total ratio parts as 6.
Step 2
Why this answer is correct
The correct answer is A. ₹6000. Second partner's loss is ₹12000 × 3/6 = ₹6000. Use total ratio parts as 6.
Step 3
Exam Tip
दूसरे साझेदार की हानि ₹12000 × 3/6 = ₹6000 है। परीक्षा में कुल अनुपात 6 मानकर बांटें।
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यदि पुनर्मूल्यांकन खाते में लाभ पुराने साझेदारों की पूंजी में क्रेडिट कर दिया गया तो पूंजी पर क्या प्रभाव होगा?
If revaluation profit is credited to old partners' capital then what is the effect on capital?
#capital-effect
#profit
#credit
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A पूंजी बढ़ेगी / Capital will increase
B पूंजी घटेगी / Capital will decrease
C पूंजी शून्य होगी / Capital will become zero
D कोई प्रभाव नहीं / No effect
Explanation opens after your attempt
Correct Answer
A. पूंजी बढ़ेगी / Capital will increase
Step 1
Concept
Profit is added to capital so capital increases. Link profit with credit side.
Step 2
Why this answer is correct
The correct answer is A. पूंजी बढ़ेगी / Capital will increase. Profit is added to capital so capital increases. Link profit with credit side.
Step 3
Exam Tip
लाभ पूंजी में जोड़ा जाता है इसलिए पूंजी बढ़ती है। परीक्षा में लाभ को क्रेडिट पक्ष से जोड़ें।
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यदि पुनर्मूल्यांकन हानि पुराने साझेदारों की पूंजी में डेबिट की गई तो पूंजी पर क्या प्रभाव होगा?
If revaluation loss is debited to old partners' capital then what is the effect on capital?
#capital-effect
#loss
#debit
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A पूंजी घटेगी / Capital will decrease
B पूंजी बढ़ेगी / Capital will increase
C नकद बढ़ेगा / Cash will increase
D देयता घटेगी / Liability will decrease
Explanation opens after your attempt
Correct Answer
A. पूंजी घटेगी / Capital will decrease
Step 1
Concept
Loss is deducted from capital so capital decreases. Link loss with debit side.
Step 2
Why this answer is correct
The correct answer is A. पूंजी घटेगी / Capital will decrease. Loss is deducted from capital so capital decreases. Link loss with debit side.
Step 3
Exam Tip
हानि पूंजी से घटती है इसलिए पूंजी कम होती है। परीक्षा में हानि को डेबिट पक्ष से जोड़ें।
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यदि रिवैल्यूएशन अकाउंट में डेबिट ₹8000 और क्रेडिट ₹12500 है तो शेष क्या है?
If Revaluation Account has debit ₹8000 and credit ₹12500 then what is the balance?
#revaluation-balance
#profit
#numerical
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A ₹4500 लाभ / ₹4500 profit
B ₹4500 हानि / ₹4500 loss
C ₹20500 लाभ / ₹20500 profit
D ₹8000 हानि / ₹8000 loss
Explanation opens after your attempt
Correct Answer
A. ₹4500 लाभ / ₹4500 profit
Step 1
Concept
Credit exceeds debit by ₹4500 so it is profit. Subtract the smaller side from the larger side.
Step 2
Why this answer is correct
The correct answer is A. ₹4500 लाभ / ₹4500 profit. Credit exceeds debit by ₹4500 so it is profit. Subtract the smaller side from the larger side.
Step 3
Exam Tip
क्रेडिट डेबिट से ₹4500 अधिक है इसलिए लाभ है। परीक्षा में अधिक पक्ष से कम पक्ष घटाएं।
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यदि रिवैल्यूएशन अकाउंट में डेबिट ₹13500 और क्रेडिट ₹9000 है तो शेष क्या है?
If Revaluation Account has debit ₹13500 and credit ₹9000 then what is the balance?
#revaluation-balance
#loss
#numerical
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A ₹4500 हानि / ₹4500 loss
B ₹4500 लाभ / ₹4500 profit
C ₹22500 हानि / ₹22500 loss
D ₹9000 लाभ / ₹9000 profit
Explanation opens after your attempt
Correct Answer
A. ₹4500 हानि / ₹4500 loss
Step 1
Concept
Debit exceeds credit by ₹4500 so it is loss. Share debit balance among old partners.
Step 2
Why this answer is correct
The correct answer is A. ₹4500 हानि / ₹4500 loss. Debit exceeds credit by ₹4500 so it is loss. Share debit balance among old partners.
Step 3
Exam Tip
डेबिट क्रेडिट से ₹4500 अधिक है इसलिए हानि है। परीक्षा में डेबिट शेष को पुराने साझेदारों में बांटें।
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किस स्थिति में पुनर्मूल्यांकन खाते में कोई प्रविष्टि नहीं होगी?
In which situation will there be no entry in Revaluation Account?
#no-entry
#no-change
#revaluation
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A जब संपत्ति का मूल्य नहीं बदला / When asset value does not change
B जब संपत्ति का मूल्य बढ़ा / When asset value increases
C जब देयता का मूल्य घटा / When liability value decreases
D जब अलेखित संपत्ति मिली / When unrecorded asset is found
Explanation opens after your attempt
Correct Answer
A. जब संपत्ति का मूल्य नहीं बदला / When asset value does not change
Step 1
Concept
If there is no change in value no gain or loss arises. Record only changed items.
Step 2
Why this answer is correct
The correct answer is A. जब संपत्ति का मूल्य नहीं बदला / When asset value does not change. If there is no change in value no gain or loss arises. Record only changed items.
Step 3
Exam Tip
मूल्य में कोई परिवर्तन न हो तो लाभ या हानि नहीं बनती। परीक्षा में केवल परिवर्तन वाली मदें लिखें।
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यदि मशीनरी का मूल्य वैसा ही रहता है तो पुनर्मूल्यांकन खाते में क्या लिखा जाएगा?
If machinery value remains the same then what is recorded in Revaluation Account?
#machinery
#no-change
#no-entry
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A कुछ नहीं / Nothing
B पूरी मशीनरी राशि / Full machinery amount
C मशीनरी हानि / Machinery loss
D मशीनरी लाभ / Machinery gain
Explanation opens after your attempt
Correct Answer
A. कुछ नहीं / Nothing
Step 1
Concept
When value remains same there is neither gain nor loss. Do not record such asset in Revaluation Account.
Step 2
Why this answer is correct
The correct answer is A. कुछ नहीं / Nothing. When value remains same there is neither gain nor loss. Do not record such asset in Revaluation Account.
Step 3
Exam Tip
मूल्य समान रहने पर न लाभ है न हानि। परीक्षा में ऐसी संपत्ति को पुनर्मूल्यांकन खाते में न लिखें।
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यदि पुराने साझेदारों का अनुपात नहीं दिया गया तो सामान्यतः पुनर्मूल्यांकन लाभ कैसे बांटा जाएगा?
If old partners' ratio is not given then generally how will revaluation profit be shared?
#missing-ratio
#equal-sharing
#profit
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A समान अनुपात में / Equally
B नए अनुपात में / In new ratio
C केवल नए साझेदार को / Only to new partner
D बैंक अनुपात में / In bank ratio
Explanation opens after your attempt
Correct Answer
A. समान अनुपात में / Equally
Step 1
Concept
When ratio is not given partners are generally treated equal. Share equally if no instruction is given.
Step 2
Why this answer is correct
The correct answer is A. समान अनुपात में / Equally. When ratio is not given partners are generally treated equal. Share equally if no instruction is given.
Step 3
Exam Tip
अनुपात न मिलने पर सामान्यतः साझेदार समान माने जाते हैं। परीक्षा में निर्देश न हो तो बराबर बांटें।
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यदि पुराने दो साझेदार बराबर लाभ बांटते हैं और पुनर्मूल्यांकन लाभ ₹7000 है तो प्रत्येक को कितना मिलेगा?
If two old partners share equally and revaluation profit is ₹7000 then how much will each get?
#equal-sharing
#profit
#numerical
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A ₹3500
B ₹7000
C ₹14000
D ₹1750
Explanation opens after your attempt
Step 1
Concept
Half of ₹7000 is ₹3500 in equal ratio. Profit increases each partner's capital.
Step 2
Why this answer is correct
The correct answer is A. ₹3500. Half of ₹7000 is ₹3500 in equal ratio. Profit increases each partner's capital.
Step 3
Exam Tip
समान अनुपात में ₹7000 का आधा ₹3500 होगा। परीक्षा में लाभ से प्रत्येक की पूंजी बढ़ेगी।
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यदि पुराने दो साझेदार बराबर लाभ बांटते हैं और पुनर्मूल्यांकन हानि ₹5000 है तो प्रत्येक की हानि कितनी होगी?
If two old partners share equally and revaluation loss is ₹5000 then what is each partner's loss?
#equal-sharing
#loss
#numerical
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A ₹2500
B ₹5000
C ₹10000
D ₹1250
Explanation opens after your attempt
Step 1
Concept
Half of ₹5000 is ₹2500 in equal ratio. Loss decreases each partner's capital.
Step 2
Why this answer is correct
The correct answer is A. ₹2500. Half of ₹5000 is ₹2500 in equal ratio. Loss decreases each partner's capital.
Step 3
Exam Tip
समान अनुपात में ₹5000 का आधा ₹2500 होगा। परीक्षा में हानि से प्रत्येक की पूंजी घटेगी।
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किस मद को पुनर्मूल्यांकन खाते में लाभ माना जाएगा?
Which item will be treated as gain in Revaluation Account?
#gain-item
#liability-decrease
#concept
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A देयता में कमी / Decrease in liability
B संपत्ति में कमी / Decrease in asset
C देयता में वृद्धि / Increase in liability
D नया प्रावधान / New provision
Explanation opens after your attempt
Correct Answer
A. देयता में कमी / Decrease in liability
Step 1
Concept
Decrease in liability reduces the firm's burden so it is a gain. Credit liability decrease.
Step 2
Why this answer is correct
The correct answer is A. देयता में कमी / Decrease in liability. Decrease in liability reduces the firm's burden so it is a gain. Credit liability decrease.
Step 3
Exam Tip
देयता घटने से फर्म का भार कम होता है इसलिए लाभ है। परीक्षा में देयता कमी को क्रेडिट करें।
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किस मद को पुनर्मूल्यांकन खाते में हानि माना जाएगा?
Which item will be treated as loss in Revaluation Account?
#loss-item
#asset-decrease
#concept
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A संपत्ति में कमी / Decrease in asset
B अलेखित संपत्ति / Unrecorded asset
C देयता में कमी / Decrease in liability
D प्रावधान में कमी / Decrease in provision
Explanation opens after your attempt
Correct Answer
A. संपत्ति में कमी / Decrease in asset
Step 1
Concept
Decrease in asset reduces the firm's value so it is a loss. Debit asset decrease.
Step 2
Why this answer is correct
The correct answer is A. संपत्ति में कमी / Decrease in asset. Decrease in asset reduces the firm's value so it is a loss. Debit asset decrease.
Step 3
Exam Tip
संपत्ति घटने से फर्म का मूल्य घटता है इसलिए हानि है। परीक्षा में संपत्ति कमी को डेबिट करें।
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यदि बीमा प्रीमियम अग्रिम ₹3000 अलेखित संपत्ति के रूप में मिला तो पुनर्मूल्यांकन खाते में क्या होगा?
If prepaid insurance of ₹3000 is found as an unrecorded asset then what happens in Revaluation Account?
#prepaid-insurance
#unrecorded-asset
#gain
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A ₹3000 क्रेडिट / ₹3000 credit
B ₹3000 डेबिट / ₹3000 debit
C कोई प्रविष्टि नहीं / No entry
D ₹3000 पूंजी डेबिट / ₹3000 capital debit
Explanation opens after your attempt
Correct Answer
A. ₹3000 क्रेडिट / ₹3000 credit
Step 1
Concept
Prepaid insurance is an asset so finding it unrecorded is a gain. Record it on credit side.
Step 2
Why this answer is correct
The correct answer is A. ₹3000 क्रेडिट / ₹3000 credit. Prepaid insurance is an asset so finding it unrecorded is a gain. Record it on credit side.
Step 3
Exam Tip
अग्रिम बीमा संपत्ति है इसलिए अलेखित मिलने पर लाभ है। परीक्षा में इसे क्रेडिट पक्ष में लिखें।
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यदि देय कमीशन ₹4200 पहली बार दर्ज हुआ तो पुनर्मूल्यांकन खाते में क्या होगा?
If commission payable of ₹4200 is recorded for the first time then what happens in Revaluation Account?
#commission-payable
#unrecorded-liability
#loss
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A ₹4200 डेबिट / ₹4200 debit
B ₹4200 क्रेडिट / ₹4200 credit
C कोई प्रभाव नहीं / No effect
D ₹4200 नकद डेबिट / ₹4200 cash debit
Explanation opens after your attempt
Correct Answer
A. ₹4200 डेबिट / ₹4200 debit
Step 1
Concept
Commission payable is an unrecorded liability so it is a loss. Debit unrecorded liability.
Step 2
Why this answer is correct
The correct answer is A. ₹4200 डेबिट / ₹4200 debit. Commission payable is an unrecorded liability so it is a loss. Debit unrecorded liability.
Step 3
Exam Tip
देय कमीशन अलेखित देयता है इसलिए हानि है। परीक्षा में अलेखित देयता को डेबिट करें।
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यदि कार का मूल्य ₹75000 से बढ़कर ₹82000 हो गया तो पुनर्मूल्यांकन खाते में कौन सा पक्ष प्रभावित होगा?
If car value increased from ₹75000 to ₹82000 then which side of Revaluation Account is affected?
#car-appreciation
#numerical
#credit-side
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A क्रेडिट पक्ष ₹7000 / Credit side ₹7000
B डेबिट पक्ष ₹7000 / Debit side ₹7000
C क्रेडिट पक्ष ₹82000 / Credit side ₹82000
D डेबिट पक्ष ₹75000 / Debit side ₹75000
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष ₹7000 / Credit side ₹7000
Step 1
Concept
Increase in car is ₹7000 so it is a gain and goes to credit side. Take only the difference.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष ₹7000 / Credit side ₹7000. Increase in car is ₹7000 so it is a gain and goes to credit side. Take only the difference.
Step 3
Exam Tip
कार में ₹7000 की वृद्धि लाभ है इसलिए क्रेडिट पक्ष में जाएगी। परीक्षा में वृद्धि की केवल अंतर राशि लें।
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यदि गोदाम का मूल्य ₹60000 से घटकर ₹52000 हो गया तो पुनर्मूल्यांकन खाते में कौन सा पक्ष प्रभावित होगा?
If warehouse value decreased from ₹60000 to ₹52000 then which side of Revaluation Account is affected?
#warehouse-decrease
#numerical
#debit-side
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A डेबिट पक्ष ₹8000 / Debit side ₹8000
B क्रेडिट पक्ष ₹8000 / Credit side ₹8000
C डेबिट पक्ष ₹52000 / Debit side ₹52000
D क्रेडिट पक्ष ₹60000 / Credit side ₹60000
Explanation opens after your attempt
Correct Answer
A. डेबिट पक्ष ₹8000 / Debit side ₹8000
Step 1
Concept
Decrease in warehouse is ₹8000 so it is a loss and goes to debit side. Treat asset decrease as loss.
Step 2
Why this answer is correct
The correct answer is A. डेबिट पक्ष ₹8000 / Debit side ₹8000. Decrease in warehouse is ₹8000 so it is a loss and goes to debit side. Treat asset decrease as loss.
Step 3
Exam Tip
गोदाम में ₹8000 की कमी हानि है इसलिए डेबिट पक्ष में जाएगी। परीक्षा में संपत्ति कमी को हानि मानें।
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यदि पुनर्मूल्यांकन में संपत्ति वृद्धि ₹9000 और देयता कमी ₹4000 है तो कुल लाभ मदें कितनी हैं?
If revaluation has asset increase ₹9000 and liability decrease ₹4000 then what are total gain items?
#gain-items
#mixed
#numerical
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A ₹13000
B ₹5000
C ₹9000
D ₹4000
Explanation opens after your attempt
Step 1
Concept
Asset increase and liability decrease are both gains. Add both on credit side.
Step 2
Why this answer is correct
The correct answer is A. ₹13000. Asset increase and liability decrease are both gains. Add both on credit side.
Step 3
Exam Tip
संपत्ति वृद्धि और देयता कमी दोनों लाभ हैं। परीक्षा में दोनों को जोड़कर क्रेडिट पक्ष में दिखाएं।
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यदि पुनर्मूल्यांकन में संपत्ति कमी ₹6500 और देयता वृद्धि ₹2500 है तो कुल हानि मदें कितनी हैं?
If revaluation has asset decrease ₹6500 and liability increase ₹2500 then what are total loss items?
#loss-items
#mixed
#numerical
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A ₹9000
B ₹4000
C ₹6500
D ₹2500
Explanation opens after your attempt
Step 1
Concept
Asset decrease and liability increase are both losses. Add both on debit side.
Step 2
Why this answer is correct
The correct answer is A. ₹9000. Asset decrease and liability increase are both losses. Add both on debit side.
Step 3
Exam Tip
संपत्ति कमी और देयता वृद्धि दोनों हानि हैं। परीक्षा में दोनों को जोड़कर डेबिट पक्ष में दिखाएं।
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यदि लाभ मदें ₹16000 और हानि मदें ₹10500 हैं तो शुद्ध पुनर्मूल्यांकन परिणाम क्या है?
If gain items are ₹16000 and loss items are ₹10500 then what is the net revaluation result?
#net-profit
#gain-loss
#numerical
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A ₹5500 लाभ / ₹5500 profit
B ₹5500 हानि / ₹5500 loss
C ₹26500 लाभ / ₹26500 profit
D ₹10500 हानि / ₹10500 loss
Explanation opens after your attempt
Correct Answer
A. ₹5500 लाभ / ₹5500 profit
Step 1
Concept
Gain items exceed loss items by ₹5500 so there is net profit. Subtract debit from credit.
Step 2
Why this answer is correct
The correct answer is A. ₹5500 लाभ / ₹5500 profit. Gain items exceed loss items by ₹5500 so there is net profit. Subtract debit from credit.
Step 3
Exam Tip
लाभ मदें हानि मदों से ₹5500 अधिक हैं इसलिए शुद्ध लाभ है। परीक्षा में क्रेडिट से डेबिट घटाएं।
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यदि हानि मदें ₹14500 और लाभ मदें ₹11000 हैं तो शुद्ध पुनर्मूल्यांकन परिणाम क्या है?
If loss items are ₹14500 and gain items are ₹11000 then what is the net revaluation result?
#net-loss
#gain-loss
#numerical
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A ₹3500 हानि / ₹3500 loss
B ₹3500 लाभ / ₹3500 profit
C ₹25500 हानि / ₹25500 loss
D ₹11000 लाभ / ₹11000 profit
Explanation opens after your attempt
Correct Answer
A. ₹3500 हानि / ₹3500 loss
Step 1
Concept
Loss items exceed gain items by ₹3500 so there is net loss. Write loss when debit is higher.
Step 2
Why this answer is correct
The correct answer is A. ₹3500 हानि / ₹3500 loss. Loss items exceed gain items by ₹3500 so there is net loss. Write loss when debit is higher.
Step 3
Exam Tip
हानि मदें लाभ मदों से ₹3500 अधिक हैं इसलिए शुद्ध हानि है। परीक्षा में डेबिट अधिक हो तो हानि लिखें।
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स्थिर पूंजी पद्धति में पुनर्मूल्यांकन हानि किस खाते में डेबिट होगी?
Under fixed capital method revaluation loss will be debited to which account?
#fixed-capital
#current-account
#loss
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A पुराने साझेदारों के चालू खाते / Old partners' current accounts
B पुराने साझेदारों के पूंजी खाते / Old partners' capital accounts
C नए साझेदार का पूंजी खाता / New partner's capital account
D बैंक खाता / Bank account
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों के चालू खाते / Old partners' current accounts
Step 1
Concept
Under fixed capital method adjustments are made in current accounts. Loss is debited to old partners' current accounts.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के चालू खाते / Old partners' current accounts. Under fixed capital method adjustments are made in current accounts. Loss is debited to old partners' current accounts.
Step 3
Exam Tip
स्थिर पूंजी में समायोजन चालू खातों में किया जाता है। परीक्षा में हानि भी पुराने साझेदारों के चालू खाते में डेबिट होगी।
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परिवर्तनीय पूंजी पद्धति में पुनर्मूल्यांकन हानि किस खाते में डेबिट होगी?
Under fluctuating capital method revaluation loss will be debited to which account?
#fluctuating-capital
#capital-account
#loss
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A पुराने साझेदारों के पूंजी खाते / Old partners' capital accounts
B पुराने साझेदारों के चालू खाते / Old partners' current accounts
C नए साझेदार का खाता / New partner's account
D विक्रय खाता / Sales account
Explanation opens after your attempt
Correct Answer
A. पुराने साझेदारों के पूंजी खाते / Old partners' capital accounts
Step 1
Concept
Under fluctuating capital method profit or loss goes directly to capital accounts. Loss reduces old partners' capital.
Step 2
Why this answer is correct
The correct answer is A. पुराने साझेदारों के पूंजी खाते / Old partners' capital accounts. Under fluctuating capital method profit or loss goes directly to capital accounts. Loss reduces old partners' capital.
Step 3
Exam Tip
परिवर्तनीय पूंजी में लाभ या हानि सीधे पूंजी खातों में जाती है। परीक्षा में हानि पुराने साझेदारों की पूंजी से घटती है।
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कौन सी बात पुनर्मूल्यांकन खाते के बारे में गलत है?
Which statement about Revaluation Account is incorrect?
#incorrect-statement
#new-partner
#concept
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A यह नए साझेदार में पुराने लाभ बांटता है / It distributes old profit to new partner
B यह संपत्तियों के मूल्य परिवर्तन लिखता है / It records changes in asset values
C यह देयताओं के मूल्य परिवर्तन लिखता है / It records changes in liability values
D यह शुद्ध लाभ या हानि बताता है / It shows net profit or loss
Explanation opens after your attempt
Correct Answer
A. यह नए साझेदार में पुराने लाभ बांटता है / It distributes old profit to new partner
Step 1
Concept
Old profit or loss is not given to the new partner. Share old result only among old partners.
Step 2
Why this answer is correct
The correct answer is A. यह नए साझेदार में पुराने लाभ बांटता है / It distributes old profit to new partner. Old profit or loss is not given to the new partner. Share old result only among old partners.
Step 3
Exam Tip
पुराने लाभ या हानि नए साझेदार को नहीं दिए जाते। परीक्षा में पुराने परिणाम केवल पुराने साझेदारों में बांटें।
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यदि किसी संपत्ति को पुनर्मूल्यांकन में घटाया गया है तो अंतिम बैलेंस शीट में वह किस मूल्य पर दिखाई जाएगी?
If an asset is reduced in revaluation then at what value will it appear in the final balance sheet?
#balance-sheet
#reduced-value
#asset
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A घटाए गए नए मूल्य पर / At the reduced new value
B पुराने मूल्य पर / At the old value
C शून्य मूल्य पर / At zero value
D लाभ राशि पर / At gain amount
Explanation opens after your attempt
Correct Answer
A. घटाए गए नए मूल्य पर / At the reduced new value
Step 1
Concept
After revaluation the asset appears at the new value in the final balance sheet. Write the adjusted value.
Step 2
Why this answer is correct
The correct answer is A. घटाए गए नए मूल्य पर / At the reduced new value. After revaluation the asset appears at the new value in the final balance sheet. Write the adjusted value.
Step 3
Exam Tip
पुनर्मूल्यांकन के बाद अंतिम बैलेंस शीट में संपत्ति नए मूल्य पर आती है। परीक्षा में adjusted value लिखें।
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यदि किसी देयता को पुनर्मूल्यांकन में घटाया गया है तो अंतिम बैलेंस शीट में वह किस मूल्य पर दिखाई जाएगी?
If a liability is reduced in revaluation then at what value will it appear in the final balance sheet?
#balance-sheet
#liability-reduction
#revised-value
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A घटाए गए नए मूल्य पर / At the reduced new value
B पुराने मूल्य पर / At the old value
C संपत्ति मूल्य पर / At asset value
D पूंजी मूल्य पर / At capital value
Explanation opens after your attempt
Correct Answer
A. घटाए गए नए मूल्य पर / At the reduced new value
Step 1
Concept
After revaluation the liability is shown at its new correct value. Use the revised liability amount in final balance sheet.
Step 2
Why this answer is correct
The correct answer is A. घटाए गए नए मूल्य पर / At the reduced new value. After revaluation the liability is shown at its new correct value. Use the revised liability amount in final balance sheet.
Step 3
Exam Tip
देयता पुनर्मूल्यांकन के बाद नए सही मूल्य पर दिखाई जाती है। परीक्षा में अंतिम बैलेंस शीट में revised liability amount लें।
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