यदि निवृत्त साझेदार का पूंजी खाता अंतिम रूप से डेबिट शेष दिखाता है तो सामान्यतः ऋण खाता बनेगा या नहीं?
If the retiring partner's capital account finally shows a debit balance, will a loan account normally be created?
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Correct Answer
A. नहीं क्योंकि फर्म को राशि देनी नहीं हैNo, because the firm does not owe an amount
Concept
A debit balance may mean an amount recoverable from the partner. Exam tip: create a loan account only when the firm owes an amount.
Why this answer is correct
The correct answer is A. नहीं क्योंकि फर्म को राशि देनी नहीं है / No, because the firm does not owe an amount. A debit balance may mean an amount recoverable from the partner. Exam tip: create a loan account only when the firm owes an amount.
Exam Tip
डेबिट शेष का अर्थ है साझेदार से वसूली योग्य राशि हो सकती है। परीक्षा में ऋण खाता तभी बनता है जब फर्म देय हो।
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