A. पुरानी गलती या छूटी हुई मद को सही करना/To correct old error or omitted item
Step 1
Concept
Adjustment corrects omitted or wrongly recorded items. In exams first identify the nature of the error.
Step 2
Why this answer is correct
The correct answer is A. पुरानी गलती या छूटी हुई मद को सही करना / To correct old error or omitted item. Adjustment corrects omitted or wrongly recorded items. In exams first identify the nature of the error.
Step 3
Exam Tip
समायोजन छूटी या गलत दर्ज मदों को सही करता है। परीक्षा में पहले गलती की प्रकृति पहचानें।
Adjustment table shows the net effect on each partner. It makes passing only the difference entry easy.
Step 2
Why this answer is correct
The correct answer is A. समायोजन तालिका / Adjustment table. Adjustment table shows the net effect on each partner. It makes passing only the difference entry easy.
Step 3
Exam Tip
समायोजन तालिका से हर साझेदार का शुद्ध प्रभाव पता चलता है। इससे केवल अंतर की प्रविष्टि करना आसान होता है।
A. जिस साझेदार को वेतन देय है/The partner to whom salary is due
Step 1
Concept
Salary is payable to the concerned partner. Therefore it is credited to his capital or current account.
Step 2
Why this answer is correct
The correct answer is A. जिस साझेदार को वेतन देय है / The partner to whom salary is due. Salary is payable to the concerned partner. Therefore it is credited to his capital or current account.
Step 3
Exam Tip
वेतन संबंधित साझेदार को देय होता है। इसलिए उसके पूंजी या चालू खाते में क्रेडिट किया जाता है।
A. साझेदार का खाता क्रेडिट होगा/Partners account will be credited
Step 1
Concept
Interest on capital is payable to partner. If omitted it is corrected by crediting partners account.
Step 2
Why this answer is correct
The correct answer is A. साझेदार का खाता क्रेडिट होगा / Partners account will be credited. Interest on capital is payable to partner. If omitted it is corrected by crediting partners account.
Step 3
Exam Tip
पूंजी पर ब्याज साझेदार को देय होता है। इसलिए छूटने पर साझेदार के खाते को क्रेडिट करके सुधारते हैं।
Interest on drawings is recoverable from partner. Therefore the concerned partners account is debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट होगा / It will be debited. Interest on drawings is recoverable from partner. Therefore the concerned partners account is debited.
Step 3
Exam Tip
आहरण पर ब्याज साझेदार से वसूली योग्य होता है। इसलिए संबंधित साझेदार का खाता डेबिट होता है।
A. सही हिस्सा और पहले दिया गया हिस्सा/Correct share and share already given
Step 1
Concept
For correction compare correct share with wrongly distributed share. The difference becomes the basis of adjustment entry.
Step 2
Why this answer is correct
The correct answer is A. सही हिस्सा और पहले दिया गया हिस्सा / Correct share and share already given. For correction compare correct share with wrongly distributed share. The difference becomes the basis of adjustment entry.
Step 3
Exam Tip
सुधार के लिए सही हिस्सा और गलत वितरित हिस्सा मिलाते हैं। अंतर ही समायोजन प्रविष्टि का आधार बनता है।
If a partner received less profit he is to be given extra amount. Therefore his account is credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट होगा / It will be credited. If a partner received less profit he is to be given extra amount. Therefore his account is credited.
Step 3
Exam Tip
कम लाभ मिलने पर साझेदार को अतिरिक्त राशि देनी होती है। इसलिए उसका खाता क्रेडिट होगा।
Excess profit received is like amount recoverable from partner. Therefore his account is debited.
Step 2
Why this answer is correct
The correct answer is A. डेबिट होगा / It will be debited. Excess profit received is like amount recoverable from partner. Therefore his account is debited.
Step 3
Exam Tip
अधिक लाभ मिलना साझेदार से वापस लेने जैसा है। इसलिए उसके खाते को डेबिट किया जाता है।
A. पांच हजार रुपये क्रेडिट/Credit five thousand rupees
Step 1
Concept
Less profit is payable to A. Therefore A account is credited by five thousand rupees.
Step 2
Why this answer is correct
The correct answer is A. पांच हजार रुपये क्रेडिट / Credit five thousand rupees. Less profit is payable to A. Therefore A account is credited by five thousand rupees.
Step 3
Exam Tip
कम मिला लाभ अ को देना है। इसलिए अ का खाता पांच हजार रुपये से क्रेडिट होगा।
A. तीन हजार रुपये डेबिट/Debit three thousand rupees
Step 1
Concept
Excess profit is to be recovered from B. Therefore B account is debited by three thousand rupees.
Step 2
Why this answer is correct
The correct answer is A. तीन हजार रुपये डेबिट / Debit three thousand rupees. Excess profit is to be recovered from B. Therefore B account is debited by three thousand rupees.
Step 3
Exam Tip
अधिक मिला लाभ ब से वापस लेना है। इसलिए ब का खाता तीन हजार रुपये डेबिट होगा।
