भूमि का मूल्य ₹480000 से बढ़ाकर ₹525000 किया गया। पुनर्मूल्यांकन खाते में सही राशि और पक्ष क्या है?
Land value is increased from ₹480000 to ₹525000. What is the correct amount and side in Revaluation Account?
Explanation opens after your attempt
B. ₹45000 क्रेडिट₹45000 credit
Concept
Increase in land is a gain so ₹45000 appears on the credit side. The full new value is not recorded.
Why this answer is correct
The correct answer is B. ₹45000 क्रेडिट / ₹45000 credit. Increase in land is a gain so ₹45000 appears on the credit side. The full new value is not recorded.
Exam Tip
भूमि में वृद्धि लाभ है इसलिए क्रेडिट पक्ष में ₹45000 आएगा। पूरी नई कीमत नहीं लिखी जाती।
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