आहरण रुपये 18000 को चल पूँजी खाते में दर्ज नहीं किया गया। अंतिम पूँजी पर क्या प्रभाव होगा?
Drawings of Rs 18000 were not recorded in fluctuating capital account. What is the effect on closing capital?
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Correct Answer
A. रुपये 18000 अधिक दिखेगीOverstated by Rs 18000
Concept
Drawings are a debit item and reduce capital. Omitting them makes closing capital overstated.
Why this answer is correct
The correct answer is A. रुपये 18000 अधिक दिखेगी / Overstated by Rs 18000. Drawings are a debit item and reduce capital. Omitting them makes closing capital overstated.
Exam Tip
आहरण डेबिट मद है और पूँजी घटाता है। उसे छोड़ने से अंतिम पूँजी अधिक दिखेगी।
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