निवृत्त साझेदार के अंतिम पूंजी खाते में ₹185000 क्रेडिट शेष है। ₹75000 तुरंत बैंक से दिए गए और ₹25000 का फर्नीचर देकर निपटान किया गया। ऋण खाते में कितनी राशि स्थानांतरित होगी?
The retiring partner's final capital account has a credit balance of ₹185000. ₹75000 was paid through bank immediately and furniture of ₹25000 was given in settlement. How much will be transferred to the loan account?
Explanation opens after your attempt
A. ₹85000
Concept
Total immediate settlement is ₹100000, so the unpaid loan will be ₹85000. Exam tip: deduct both cash and asset settlement.
Why this answer is correct
The correct answer is A. ₹85000. Total immediate settlement is ₹100000, so the unpaid loan will be ₹85000. Exam tip: deduct both cash and asset settlement.
Exam Tip
कुल तत्काल निपटान ₹100000 है, इसलिए बकाया ऋण ₹85000 होगा। परीक्षा में नकद और संपत्ति दोनों से हुए निपटान को घटाएं।
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