किस स्थिति में सेवानिवृत्त साझेदार की ख्याति सीधे उसके पूंजी खाते में जमा की जाएगी?
In which situation will retiring partner's goodwill be directly credited to his capital account?
Explanation opens after your attempt
A. जब ख्याति खाता बनाए बिना समायोजन किया जाएWhen adjustment is made without raising goodwill account
Concept
Without raising goodwill account continuing partners' capital accounts are debited and retiring partner's account is credited. This is the key exam entry.
Why this answer is correct
The correct answer is A. जब ख्याति खाता बनाए बिना समायोजन किया जाए / When adjustment is made without raising goodwill account. Without raising goodwill account continuing partners' capital accounts are debited and retiring partner's account is credited. This is the key exam entry.
Exam Tip
ख्याति खाता न बनाकर शेष साझेदारों के पूंजी खाते नाम और सेवानिवृत्त साझेदार का खाता जमा होता है। यही परीक्षा की मुख्य प्रविष्टि है।
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