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प्रश्न
ASSERTION: The words “as on” have a lot of significance in the Balance Sheet.
REASONING: Even a single transaction will make a difference in its contents.
विकल्प
A is true, and R is the correct explanation for A.
A is true, and R is not the correct explanation for A.
A is true, but R is false.
A is false, but R is true.
MCQ
अभिकथन और तर्क
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उत्तर
A is true, and R is the correct explanation for A.
Explanation:
“As on” denotes a point‑in‑time snapshot of financial position; balances reflect transactions up to that date. Even a single transaction can change those balances, so R correctly explains why A is significant.
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