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प्रश्न
ASSERTION: Capital receipts are shown in the Profit and Loss account.
REASONING: Capital expenditure is shown in the Balance Sheet.
पर्याय
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
विधान आणि तर्क
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उत्तर
A is false, but R is true.
Explanation:
The assertion is false because capital receipts are not recorded in the Profit and Loss Account; they are shown on the liabilities side of the Balance Sheet. However, the Reason is true because capital expenditure is capitalised and recorded in the Balance Sheet as an asset.
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