Practice focused topic-wise MCQs with answers and explanations for quick revision and exam preparation.
Difficulty select karke sirf is topic ke focused MCQs practice karein. Score, timer aur explanations student-friendly flow me milenge.
Showing 461-470 of 600 questions.
A. ₹8400
पहले 4 माह का ब्याज ₹3600 और अगले 8 माह में ₹120000 पर ब्याज ₹4800 है। कुल ब्याज ₹8400 होगा। / Interest for first 4 months is ₹3600 and for next 8 months on ₹120000 is ₹4800. Total interest is ₹8400.
Login to save your score, XP, coins and progress.
Payment of ₹50000 includes ₹8000 interest. By how much will principal reduce?
A. ₹42000
किस्त में शामिल ब्याज मूल ऋण नहीं घटाता। मूलधन घटाने वाली राशि (50000-8000=42000) है। / Interest included in installment does not reduce principal loan. Principal reduction is (50000-8000=42000).
Login to save your score, XP, coins and progress.
A. ₹2,18,000
अंतिम ऋण शेष = प्रारंभिक शेष + जोड़ा गया ब्याज − किया गया भुगतान = ₹3,00,000 + ₹18,000 − ₹1,00,000 = ₹2,18,000। इसलिए विकल्प A सही है। विकल्प C में भुगतान घटाया नहीं गया है। परीक्षा में ऋण खाते का शेष निकालते समय ब्याज जोड़ें और भुगतान घटाएँ। / Closing loan balance = opening balance + interest credited − payment made = ₹3,00,000 + ₹18,000 − ₹1,00,000 = ₹2,18,000. Therefore, option A is correct. Option C is incorrect because it does not deduct the payment. In such questions, add amounts credited to the loan account and subtract repayments.
Login to save your score, XP, coins and progress.
A. ₹2,02,500
ब्याज = ₹2,50,000 × 5/100 = ₹12,500। अतः भुगतान से पहले कुल देय राशि ₹2,62,500 होगी। ₹60,000 भुगतान के बाद शेष ऋण = ₹2,62,500 − ₹60,000 = ₹2,02,500। इसलिए विकल्प A सही है। परीक्षा-युक्ति: पहले ब्याज जोड़कर कुल देय राशि निकालें, फिर भुगतान घटाएँ। / Interest = ₹2,50,000 × 5/100 = ₹12,500. Therefore, the total amount payable before the payment is ₹2,62,500. After deducting the payment of ₹60,000, the remaining loan is ₹2,62,500 − ₹60,000 = ₹2,02,500. Hence, option A is correct. Exam tip: add the interest to the loan balance first and then subtract the amount paid.
Login to save your score, XP, coins and progress.
In which account is unpaid amount due to a deceased partner kept?
A. उत्तराधिकारी ऋण खाताExecutor loan account
मृत साझेदार की राशि उसके उत्तराधिकारी को देय होती है। भुगतान स्थगित हो तो इसे उत्तराधिकारी ऋण खाते में रखते हैं। / The deceased partner amount is payable to his executor. If payment is deferred it is kept in executor loan account.
Login to save your score, XP, coins and progress.
A. उत्तराधिकारी ऋण खाताExecutor loan account
देय राशि उत्तराधिकारी के लिए फर्म की देनदारी बनती है। इसलिए उत्तराधिकारी ऋण खाता जमा होता है। / The amount due becomes a liability of the firm to the executor. Therefore executor loan account is credited.
Login to save your score, XP, coins and progress.
Executor loan is ₹140000. ₹56000 is paid and ₹8400 interest is credited. What is final balance?
A. ₹92400
अंतिम शेष (140000+8400-56000=92400) होगा। ब्याज देनदारी बढ़ाता है और भुगतान घटाता है। / Final balance is (140000+8400-56000=92400). Interest increases liability and payment reduces it.
Login to save your score, XP, coins and progress.
What is 6 percent per annum interest for 10 months on executor loan of ₹96000?
A. ₹4800
10 माह \( \frac{10}{12} \) वर्ष है। ब्याज \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\) होगा। / Ten months is \( \frac{10}{12} \) year. Interest is \(96000 \times \frac{6}{100} \times \frac{10}{12}=4800\).
Login to save your score, XP, coins and progress.
If payment is wrongly recorded on credit side of loan account what will happen?
A. देनदारी अधिक दिखाई देगीLiability will be overstated
भुगतान ऋण खाते के नामे पक्ष में होना चाहिए। जमा पक्ष में लिखने से देनदारी गलत रूप से बढ़ जाती है। / Payment should be on debit side of loan account. Recording it on credit side wrongly increases liability.
Login to save your score, XP, coins and progress.
A. ऋण शेष कम दिखेगाLoan balance will be understated
देय ब्याज साझेदार को देय कुल राशि में जुड़ता है और ऋण खाते में क्रेडिट किया जाता है। इसे क्रेडिट न करने पर खाते में देय राशि कम दर्ज होगी, इसलिए अंतिम ऋण शेष कम दिखाई देगा। विकल्प B विपरीत प्रभाव बताता है, जबकि बैंक शेष पर इसका ऐसा प्रत्यक्ष प्रभाव नहीं पड़ता। परीक्षा-टिप: देय ब्याज को ऋण खाते में क्रेडिट करने से साझेदार की देयता बढ़ती है। / Interest due is added to the total amount payable to the partner and is credited to the partner’s loan account. If this credit is omitted, the amount payable recorded in the account will be lower, so the final loan balance will be understated. Option B shows the opposite effect, while the bank balance is not directly increased by this omission. Exam tip: Interest due to a partner increases the liability and is credited to the partner’s loan account.
Login to save your score, XP, coins and progress.
Use Google login or mobile OTP. Admin can block users and control login providers.