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?
Explanation opens after your attempt
A. ₹5000 हानि₹5000 loss
Concept
The decrease in furniture is ₹5000 so it is a loss. Debit Revaluation Account when asset decreases.
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.
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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