CUET Accountancy 2025 14 May Shift 2 PYQs

For increase in the value of assets:

Assets A/c's (Individually) Dr.

To Revaluation A/c

(Increase in the value of assets)

For decrease in the value of assets

Revaluation A/c Dr.

To Assets A/c's (Individually)

(Decrease in the value of assets)

For increase in the amount of liabilities

Revaluation A/c Dr.

To Liabilities A/c (Individually)

(Increase in the amount of liabilities)

For an unrecorded liability:

Liability A/c Dr.

To Revaluation A/c

(Unrecorded liability brought into books)