निवृत्त साझेदार के ऋण खाते से जुड़ा सबसे सही समग्र कथन कौन सा है?
Which is the most accurate overall statement related to a retiring partner's loan account?
Explanation opens after your attempt
B. यह बकाया पूंजी राशि को देय ऋण में बदलकर ब्याज और भुगतान सहित निपटान दिखाता हैIt converts unpaid capital amount into payable loan and shows settlement with interest and payments
Concept
This account records unpaid liability, interest, and payments completely. Exam tip: understand it as a final settlement account.
Why this answer is correct
The correct answer is B. यह बकाया पूंजी राशि को देय ऋण में बदलकर ब्याज और भुगतान सहित निपटान दिखाता है / It converts unpaid capital amount into payable loan and shows settlement with interest and payments. This account records unpaid liability, interest, and payments completely. Exam tip: understand it as a final settlement account.
Exam Tip
यह खाता बकाया देयता, ब्याज और भुगतान का पूरा रिकॉर्ड देता है। परीक्षा में इसे अंतिम निपटान खाते की तरह समझें।
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