प्रवेश पर देनदारों से अधिक वसूली की संभावना के कारण पहले लिखे गए ₹4500 खराब ऋण अब प्राप्ति योग्य पाए गए। इसका उपचार क्या होगा?
On admission previously written off bad debts of ₹4500 are found recoverable due to higher expected collection from debtors. What is the treatment?
Explanation opens after your attempt
B. पुनर्मूल्यांकन खाता क्रेडिट ₹4500Credit Revaluation Account ₹4500
Concept
The previously written off amount is now recoverable so the asset increases. This gain is credited to Revaluation Account.
Why this answer is correct
The correct answer is B. पुनर्मूल्यांकन खाता क्रेडिट ₹4500 / Credit Revaluation Account ₹4500. The previously written off amount is now recoverable so the asset increases. This gain is credited to Revaluation Account.
Exam Tip
पहले लिखी गई राशि अब प्राप्ति योग्य है इसलिए परिसंपत्ति बढ़ती है। यह लाभ पुनर्मूल्यांकन खाते में क्रेडिट होगा।
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