अ ब और स 6:5:4 में हैं। मशीनरी प्रतिस्थापन रिजर्व ₹90000 है और कोई निश्चित प्रतिस्थापन देयता नहीं है। ब को कितना क्रेडिट होगा?
A B and C share 6:5:4. Machinery Replacement Reserve is ₹90000 and there is no definite replacement liability. How much will be credited to B?
Explanation opens after your attempt
A. ₹30000₹30000
Concept
When there is no related liability such reserve is treated like free accumulated profit. B share is ₹90000 × 5/15 = ₹30000.
Why this answer is correct
The correct answer is A. ₹30000 / ₹30000. When there is no related liability such reserve is treated like free accumulated profit. B share is ₹90000 × 5/15 = ₹30000.
Exam Tip
जब कोई संबंधित देयता नहीं हो तो ऐसा रिजर्व मुक्त संचित लाभ जैसा माना जाता है। ब का हिस्सा ₹90000 × 5/15 = ₹30000 है।
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