अवकाशग्रहण साझेदार ऋण पर ब्याज जोड़ने की सही प्रविष्टि कौन सी है?
Which is the correct entry for adding interest on retiring partner loan?
Explanation opens after your attempt
A. ऋण पर ब्याज खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमाInterest on loan debit and retiring partner loan credit
Concept
Interest is an expense for the firm and increases amount payable to the partner. Hence interest account is debited and loan account is credited.
Why this answer is correct
The correct answer is A. ऋण पर ब्याज खाता नामे और अवकाशग्रहण साझेदार ऋण खाता जमा / Interest on loan debit and retiring partner loan credit. Interest is an expense for the firm and increases amount payable to the partner. Hence interest account is debited and loan account is credited.
Exam Tip
ब्याज फर्म का खर्च है और साझेदार को देय राशि बढ़ाता है। इसलिए ब्याज खाता नामे और ऋण खाता जमा होता है।
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