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What is the process of closing a business called?
A. विघटनDissolution
व्यवसाय समाप्त होने पर फर्म का विघटन होता है। परीक्षा में यह मूल परिभाषा महत्वपूर्ण है। / When business ends the firm is dissolved. This basic definition is important for exams.
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Which account is prepared on dissolution of a firm?
A. साकारण खाताRealisation Account
विघटन पर साकारण खाता बनाया जाता है। यह लाभ या हानि ज्ञात करता है। / A Realisation Account is prepared on dissolution. It shows profit or loss.
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What is done with assets at the time of dissolution?
A. बेचा जाता हैSold
परिसंपत्तियां बेचकर नकद प्राप्त किया जाता है। / Assets are sold to realize cash.
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How are liabilities paid on dissolution?
A. प्राप्त नकद सेFrom cash realized
परिसंपत्तियों की बिक्री से प्राप्त नकद से भुगतान होता है। / Liabilities are paid from cash realized from assets.
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Realisation profit is transferred to which account?
A. भागीदारों के पूंजी खातेPartners' Capital Accounts
लाभ साझेदारी अनुपात में पूंजी खातों में जाता है। / Profit is transferred to partners' capital accounts in profit-sharing ratio.
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Realisation loss is transferred to which account?
A. भागीदारों के पूंजी खातेPartners' Capital Accounts
हानि भागीदारों के पूंजी खातों में बांटी जाती है। / Loss is distributed to partners' capital accounts.
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What happens to the existence of the firm after dissolution?
A. समाप्त हो जाता हैIt ends
विघटन के बाद फर्म का अस्तित्व समाप्त हो जाता है। / After dissolution the firm's existence ends.
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Dissolution expenses are generally debited to which account?
A. साकारण खाताRealisation Account
विघटन व्यय साकारण खाते में दर्ज होता है। / Dissolution expenses are recorded in the Realisation Account.
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If an asset is sold for ₹10000 what is credited to Realisation Account?
A. ₹10000
बिक्री मूल्य साकारण खाते में जमा होता है। / Sale value is credited to Realisation Account.
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To whom is the final cash balance given on dissolution?
A. भागीदारों कोPartners
सभी भुगतान के बाद शेष राशि भागीदारों को मिलती है। / After all payments the balance is distributed to partners.
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