यदि पुराना प्रावधान ₹1000 था और नया प्रावधान ₹1700 चाहिए तो पुनर्मूल्यांकन खाते में क्या होगा?
If old provision was ₹1000 and new required provision is ₹1700 then what happens in Revaluation Account?
Explanation opens after your attempt
A. ₹700 डेबिट₹700 debit
Concept
Increase in provision by ₹700 is a loss. Debit only the additional provision.
Why this answer is correct
The correct answer is A. ₹700 डेबिट / ₹700 debit. Increase in provision by ₹700 is a loss. Debit only the additional provision.
Exam Tip
प्रावधान में ₹700 की वृद्धि हानि है। परीक्षा में केवल अतिरिक्त प्रावधान डेबिट करें।
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