प्रत्यक्ष पद्धति में नई सद्भावना बैलेंस शीट में क्यों नहीं दिखाई देती?
Why does new goodwill not appear in balance sheet under direct method?
Explanation opens after your attempt
Correct Answer
A. क्योंकि सद्भावना खाता खोला नहीं जाताBecause goodwill account is not opened
Concept
In direct method only capital accounts are debited and credited. Therefore new goodwill is not shown as an asset.
Why this answer is correct
The correct answer is A. क्योंकि सद्भावना खाता खोला नहीं जाता / Because goodwill account is not opened. In direct method only capital accounts are debited and credited. Therefore new goodwill is not shown as an asset.
Exam Tip
प्रत्यक्ष पद्धति में केवल पूंजी खातों में नामे जमा होता है। इसलिए नई सद्भावना संपत्ति के रूप में नहीं दिखती।
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