जब सेवानिवृत्त साझेदार की ख्याति शेष साझेदारों के पूंजी खातों से समायोजित की जाती है तो कौन सा खाता जमा होगा?
When retiring partner's goodwill is adjusted through continuing partners' capital accounts which account will be credited?
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Correct Answer
B. सेवानिवृत्त साझेदार का पूंजी खाताRetiring partner's capital account
Concept
The retiring partner receives the right so his capital account is credited. Continuing partners' accounts are debited.
Why this answer is correct
The correct answer is B. सेवानिवृत्त साझेदार का पूंजी खाता / Retiring partner's capital account. The retiring partner receives the right so his capital account is credited. Continuing partners' accounts are debited.
Exam Tip
सेवानिवृत्त साझेदार को अधिकार मिलता है इसलिए उसका पूंजी खाता जमा होता है। शेष साझेदारों के खाते नाम होते हैं।
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