सामान्य रिजर्व ₹74000 और कर्मचारी भविष्य निधि ₹26000 बैलेंस शीट में देयता पक्ष पर हैं। पुराने साझेदारों में कौन सी राशि बांटेगी?
General Reserve ₹74000 and Employees Provident Fund ₹26000 appear on liabilities side. What amount will be distributed among old partners?
Explanation opens after your attempt
A. ₹74000₹74000
Concept
General Reserve is accumulated profit but Employees Provident Fund is outside liability. Therefore only ₹74000 is distributed.
Why this answer is correct
The correct answer is A. ₹74000 / ₹74000. General Reserve is accumulated profit but Employees Provident Fund is outside liability. Therefore only ₹74000 is distributed.
Exam Tip
सामान्य रिजर्व संचित लाभ है पर कर्मचारी भविष्य निधि बाहरी देयता है। इसलिए केवल ₹74000 बांटा जाएगा।
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