Which of the given transactions are to be transferred to Revaluation Account
A. Stock was overvalued by 20%
B. General reserve appearing in Books ₹2,00,000
C. Goodwill valued at ₹1,50,000
D. Worker's claim of ₹20,000, when there was no workmen Compensation fund
E. Goodwill appearing in the books ₹1,00,000
Choose the correct answer from the options given below:

Correct option is C

Transactions to be transferred to the Revaluation Account include items that affect the value of assets and liabilities. Stock overvalued (A) and Worker's claim with no existing Workmen Compensation Fund (D) are such transactions, as they lead to adjustments in asset values and creation of new liabilities, respectively.