कौन सी मद पुनर्मूल्यांकन खाते के क्रेडिट पक्ष में नहीं आती?
Which item does not appear on the credit side of Revaluation Account?
Explanation opens after your attempt
A. देनदारों पर अतिरिक्त प्रावधानAdditional provision on debtors
Concept
Additional provision reduces realizable debtors so it is a loss. It is debited and not credited.
Why this answer is correct
The correct answer is A. देनदारों पर अतिरिक्त प्रावधान / Additional provision on debtors. Additional provision reduces realizable debtors so it is a loss. It is debited and not credited.
Exam Tip
अतिरिक्त प्रावधान देनदारों की वसूली घटाता है इसलिए हानि है। इसे क्रेडिट नहीं बल्कि डेबिट किया जाता है।
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