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फर्म के समापन पर वसूली खाते की हानि को किस खाते में डेबिट किया जाता है ?

(A) रोकड़ खाते

(B) साझेदारों के पूँजी खाते

(C) वसूली खाते

(D) इनमें से कोई नहीं

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सही विकल्प है : (B) साझेदारों के पूँजी खाते

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