परिवर्तनशील पूंजी पद्धति में आहरण खाते को वर्ष के अंत में बंद करते समय कौन सा प्रभाव होगा?
Under fluctuating capital method what is the effect when drawings account is closed at year end?
Explanation opens after your attempt
A. साझेदार पूंजी खाता डेबिट होगाPartners Capital Account will be debited
Concept
Drawings reduce partners capital. Therefore drawings account is closed by debiting the capital account.
Why this answer is correct
The correct answer is A. साझेदार पूंजी खाता डेबिट होगा / Partners Capital Account will be debited. Drawings reduce partners capital. Therefore drawings account is closed by debiting the capital account.
Exam Tip
आहरण साझेदार की पूंजी घटाते हैं। इसलिए आहरण खाता पूंजी खाते में डेबिट करके बंद किया जाता है।
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