एकूण ऋणकोपैकी बुडित व संशयित कर्ज निधी तरतूद केलेल्या रक्कमेमध्ये घट झाल्यास त्याचा परिणाम _______

The correct answer is Option B (Increase in Net Profit).

Key Points:
• Provision for Reserve for Doubtful Debts (RDD) is an estimated charge created against profits to cover anticipated losses from non-recovery of debtors.
• When the existing provision for bad debts is reduced (decreased), it reduces the total debit expense in the Profit & Loss Account, which effectively increases the Net Profit (or is credited to the Profit and Loss Account).
• An increase in provision decreases net profit, while a decrease increases net profit.
• Thus, Option 2 is correct.
• Key Takeaway: Decrease in RDD provision = Reduction in expense = Increase in Net Profit.