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claim provision MCQ Questions for Class 12

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1 questions tagged with claim provision.

Question 1/1 Hard Accountancy Reconstitution - Admission of a Partner Asset Revaluation Class 12 Level 23

पुरानी बैलेंस शीट में दावा प्रावधान ₹30000 है। प्रवेश पर दावा केवल ₹22000 पर तय हुआ। पुनर्मूल्यांकन खाते में क्या प्रभाव होगा?

Old balance sheet shows claim provision of ₹30000. On admission the claim is settled at only ₹22000. What will be the effect in Revaluation Account?

Explanation opens after your attempt
Correct Answer

B. ₹8000 क्रेडिटCredit ₹8000

Step 1

Concept

The provision was ₹8000 more than the actual claim so the excess is a gain. It will be credited to Revaluation Account.

Step 2

Why this answer is correct

The correct answer is B. ₹8000 क्रेडिट / Credit ₹8000. The provision was ₹8000 more than the actual claim so the excess is a gain. It will be credited to Revaluation Account.

Step 3

Exam Tip

प्रावधान वास्तविक दावे से ₹8000 अधिक था इसलिए अतिरिक्त भाग लाभ है। यह पुनर्मूल्यांकन खाते में क्रेडिट होगा।

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