अवकाशग्रहण साझेदार ऋण खाता किस प्रक्रिया के बाद बनाया जाता है?
Retiring partner loan account is prepared after which process?
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Correct Answer
A. पूंजी खाते में अंतिम देय राशि निकालने के बादAfter finding final amount due in capital account
Concept
First goodwill revaluation and other adjustments are completed in capital account. Loan account is prepared only after final amount due is found.
Why this answer is correct
The correct answer is A. पूंजी खाते में अंतिम देय राशि निकालने के बाद / After finding final amount due in capital account. First goodwill revaluation and other adjustments are completed in capital account. Loan account is prepared only after final amount due is found.
Exam Tip
पहले पूंजी खाते में सद्भावना पुनर्मूल्यांकन और अन्य समायोजन पूरे होते हैं। अंतिम देय राशि के बाद ही ऋण खाता बनता है।
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