यदि साझेदार का आहरण खाता पूँजी खाते में बंद किया जा रहा है तो यह किस पद्धति का संकेत हो सकता है?
If a partners drawings account is being closed to capital account what method may this indicate?
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Correct Answer
A. चल पूँजी पद्धतिFluctuating capital method
Concept
In fluctuating capital method drawings reduce capital account. So drawings account may be closed to capital account.
Why this answer is correct
The correct answer is A. चल पूँजी पद्धति / Fluctuating capital method. In fluctuating capital method drawings reduce capital account. So drawings account may be closed to capital account.
Exam Tip
चल पूँजी पद्धति में आहरण पूँजी खाते को घटाते हैं। इसलिए आहरण खाते को पूँजी खाते में बंद किया जा सकता है।
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