सेवानिवृत्ति पर ख्याति का अप्रत्यक्ष समायोजन करते समय कौन सा खाता सामान्यतः नहीं खोला जाता?
While making indirect adjustment of goodwill on retirement which account is generally not opened?
Explanation opens after your attempt
Correct Answer
B. ख्याति खाताGoodwill account
Concept
In indirect or capital adjustment method goodwill account is not opened. The effect is given directly through capital accounts.
Why this answer is correct
The correct answer is B. ख्याति खाता / Goodwill account. In indirect or capital adjustment method goodwill account is not opened. The effect is given directly through capital accounts.
Exam Tip
अप्रत्यक्ष या पूंजी समायोजन पद्धति में ख्याति खाता नहीं खोला जाता। सीधे पूंजी खातों से प्रभाव दिया जाता है।
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