प्रवेश पर पुराने ऋणदाताओं ने ₹12500 की छूट दी। सही लेखा प्रभाव क्या होगा?
On admission old creditors allowed a discount of ₹12500. What is the correct accounting effect?
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Correct Answer
B. पुनर्मूल्यांकन खाता क्रेडिट ₹12500Credit Revaluation Account ₹12500
Concept
Discount from creditors reduces liability. Decrease in liability is a gain so Revaluation Account is credited.
Why this answer is correct
The correct answer is B. पुनर्मूल्यांकन खाता क्रेडिट ₹12500 / Credit Revaluation Account ₹12500. Discount from creditors reduces liability. Decrease in liability is a gain so Revaluation Account is credited.
Exam Tip
ऋणदाताओं से छूट मिलने पर देनदारी घटती है। देनदारी में कमी लाभ है इसलिए पुनर्मूल्यांकन खाता क्रेडिट होगा।
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