स्मरणीय पुनर्मूल्यांकन में पहले मशीन ₹56000 बढ़ाई और फिर उसे उलटा किया गया। उलटी प्रविष्टि में यह किस प्रकार का प्रभाव देगी?
In memorandum revaluation machinery is first increased by ₹56000 and then reversed. What type of effect will the reverse entry give?
Explanation opens after your attempt
Correct Answer
B. हानि जैसा प्रभावLoss like effect
Concept
On reversing the first increase the asset is treated as decreasing. So the reverse entry gives loss like effect.
Why this answer is correct
The correct answer is B. हानि जैसा प्रभाव / Loss like effect. On reversing the first increase the asset is treated as decreasing. So the reverse entry gives loss like effect.
Exam Tip
पहली वृद्धि को उलटने पर संपत्ति घटती मानी जाती है। इसलिए उलटी प्रविष्टि हानि जैसा प्रभाव देती है।
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