During 2020, Gibson company's assets decreased Tk. 50,000 and its liabilities decreased Tk. 90,000. Its equity therefore:
উত্তর: ক) increased Tk. 40,000
- ক) increased Tk. 40,000
- খ) decreased Tk. 140,000
- গ) decreased Tk. 40,000
- ঘ) increased Tk. 140,000
ব্যাখ্যা
Equity increased by Tk. 40,000. Use the accounting equation: Equity = Assets - Liabilities. The change in equity is the change in assets minus the change in liabilities: (-50,000) - (-90,000) = +40,000. Liabilities fell by more than assets, so the owners' claim grew.
যে পরীক্ষায় এসেছে: KGDCL ২০২১