Which of the following would affect the Revaluation Account at the time of admission of a partner ?
(A) Increase in assets
(B) Drawings against capital
(C) Recording of unrecorded assets
(D) Decrease in liabilities
Choose the correct answer from the options given below :
1
(A), (B) and (C) only
2
(A), (B) and (D) only
3
(A), (C) and (D) only
4
(B), (C) and (D) only