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building revaluation MCQ Questions for Class 12

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1 questions tagged with building revaluation.

Question 1/1 Expert Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 24

प्रवेश के समय भवन का पुस्तक मूल्य ₹750000 था और नया मूल्य ₹818000 तय हुआ। पुनर्मूल्यांकन खाते में क्या होगा?

At admission the book value of building was ₹750000 and the new value was fixed at ₹818000. What happens in Revaluation Account?

Explanation opens after your attempt
Correct Answer

B. ₹68000 क्रेडिट₹68000 credit

Step 1

Concept

Increase in building is a gain so it is credited to Revaluation Account. In exams record only the increase.

Step 2

Why this answer is correct

The correct answer is B. ₹68000 क्रेडिट / ₹68000 credit. Increase in building is a gain so it is credited to Revaluation Account. In exams record only the increase.

Step 3

Exam Tip

भवन की वृद्धि लाभ है इसलिए पुनर्मूल्यांकन खाते में क्रेडिट होगी। परीक्षा में केवल बढ़ी हुई राशि लिखें।

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