साझेदारी फर्म के विघटन का अर्थ क्या है?
What is meant by dissolution of a partnership firm?
#closing_business
#dissolution
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A फर्म का पूर्ण समापन / Complete closure of the firm
B नया भागीदार प्रवेश / Admission of a new partner
C लाभ का वितरण / Distribution of profit
D पूंजी वृद्धि / Increase in capital
Explanation opens after your attempt
Correct Answer
A. फर्म का पूर्ण समापन / Complete closure of the firm
Step 1
Concept
In dissolution the existence of the firm comes to an end. This is a basic exam concept.
Step 2
Why this answer is correct
The correct answer is A. फर्म का पूर्ण समापन / Complete closure of the firm. In dissolution the existence of the firm comes to an end. This is a basic exam concept.
Step 3
Exam Tip
विघटन में फर्म का अस्तित्व समाप्त हो जाता है। यह मूल परीक्षा प्रश्न है।
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विघटन के समय परिसंपत्तियों को बेचकर नकद में बदलने की प्रक्रिया क्या कहलाती है?
What is the process of converting assets into cash at dissolution called?
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A साकारण / Realisation
B मूल्यह्रास / Depreciation
C समामेलन / Amalgamation
D संयोजन / Combination
Explanation opens after your attempt
Correct Answer
A. साकारण / Realisation
Step 1
Concept
Converting assets into cash is called realisation.
Step 2
Why this answer is correct
The correct answer is A. साकारण / Realisation. Converting assets into cash is called realisation.
Step 3
Exam Tip
परिसंपत्तियों को नकद में बदलना साकारण कहलाता है।
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विघटन पर कौन सा विशेष खाता खोला जाता है?
Which special account is opened on dissolution?
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A साकारण खाता / Realisation Account
B क्रय खाता / Purchase Account
C विक्रय खाता / Sales Account
D वेतन खाता / Salary Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Realisation Account is prepared to determine profit or loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account is prepared to determine profit or loss.
Step 3
Exam Tip
साकारण खाता लाभ या हानि ज्ञात करने के लिए बनाया जाता है।
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विघटन पर बाहरी देनदारियों का भुगतान किसे प्राथमिकता से किया जाता है?
Who gets priority payment on dissolution?
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A बाहरी देनदार / External liabilities
B भागीदार / Partners
C कर्मचारी / Employees
D ग्राहक / Customers
Explanation opens after your attempt
Correct Answer
A. बाहरी देनदार / External liabilities
Step 1
Concept
External claims are settled first.
Step 2
Why this answer is correct
The correct answer is A. बाहरी देनदार / External liabilities. External claims are settled first.
Step 3
Exam Tip
पहले बाहरी दावों का भुगतान किया जाता है।
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विघटन पर साकारण लाभ किसे दिया जाता है?
To whom is realisation profit transferred on dissolution?
#closing_business
#dissolution
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A भागीदारों के पूंजी खाते / Partners' Capital Accounts
B बैंक खाता / Bank Account
C नकद खाता / Cash Account
D विक्रय खाता / Sales Account
Explanation opens after your attempt
Correct Answer
A. भागीदारों के पूंजी खाते / Partners' Capital Accounts
Step 1
Concept
Realisation profit is shared in the profit-sharing ratio.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों के पूंजी खाते / Partners' Capital Accounts. Realisation profit is shared in the profit-sharing ratio.
Step 3
Exam Tip
साकारण लाभ लाभांश अनुपात में बांटा जाता है।
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विघटन पर साकारण हानि का क्या किया जाता है?
What is done with realisation loss on dissolution?
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A भागीदारों में बांटी जाती है / Shared among partners
B बैंक को दी जाती है / Given to bank
C सरकार को दी जाती है / Given to government
D छिपाई जाती है / Hidden
Explanation opens after your attempt
Correct Answer
A. भागीदारों में बांटी जाती है / Shared among partners
Step 1
Concept
Loss is transferred to partners' capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों में बांटी जाती है / Shared among partners. Loss is transferred to partners' capital accounts.
Step 3
Exam Tip
हानि भागीदारों के पूंजी खातों में स्थानांतरित होती है।
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नकद और बैंक शेष सामान्यतः किस खाते में नहीं भेजे जाते?
Cash and bank balances are generally not transferred to which account?
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A साकारण खाता / Realisation Account
B नकद खाता / Cash Account
C बैंक खाता / Bank Account
D पूंजी खाता / Capital Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Cash and bank balances remain in their own accounts.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Cash and bank balances remain in their own accounts.
Step 3
Exam Tip
नकद और बैंक शेष सीधे अपने खातों में रहते हैं।
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यदि एक मशीन ₹15000 में बेची गई तो नकद कितना प्राप्त होगा?
If a machine is sold for ₹15000 how much cash is received?
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A ₹15000
B ₹12000
C ₹10000
D ₹8000
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Step 1
Concept
The sale value is the cash received.
Step 2
Why this answer is correct
The correct answer is A. ₹15000. The sale value is the cash received.
Step 3
Exam Tip
बिक्री मूल्य ही प्राप्त नकद होता है।
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विघटन पर व्यवसाय का क्या होता है?
What happens to the business on dissolution?
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#dissolution
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A समाप्त हो जाता है / It ends
B विस्तारित होता है / It expands
C दोगुना हो जाता है / It doubles
D लाभ बढ़ता है / Profit rises
Explanation opens after your attempt
Correct Answer
A. समाप्त हो जाता है / It ends
Step 1
Concept
Dissolution means the end of the business.
Step 2
Why this answer is correct
The correct answer is A. समाप्त हो जाता है / It ends. Dissolution means the end of the business.
Step 3
Exam Tip
विघटन का अर्थ व्यवसाय का अंत है।
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विघटन व्यय सामान्यतः किस खाते में दर्ज किए जाते हैं?
Dissolution expenses are generally recorded in which account?
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C विक्रय खाता / Sales Account
D बैंक खाता / Bank Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Dissolution expenses are debited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Dissolution expenses are debited to Realisation Account.
Step 3
Exam Tip
विघटन व्यय साकारण खाते में डेबिट होते हैं।
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यदि परिसंपत्ति ₹9000 में बेची गई तो साकारण खाते में क्या दर्ज होगा?
If an asset is sold for ₹9000 what is recorded in Realisation Account?
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A ₹9000 क्रेडिट / ₹9000 credit
B ₹9000 डेबिट / ₹9000 debit
C कुछ नहीं / Nothing
D ₹4500 क्रेडिट / ₹4500 credit
Explanation opens after your attempt
Correct Answer
A. ₹9000 क्रेडिट / ₹9000 credit
Step 1
Concept
Sale proceeds are credited.
Step 2
Why this answer is correct
The correct answer is A. ₹9000 क्रेडिट / ₹9000 credit. Sale proceeds are credited.
Step 3
Exam Tip
बिक्री से प्राप्त राशि क्रेडिट की जाती है।
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विघटन के बाद शेष नकद किसे दिया जाता है?
To whom is the remaining cash given after dissolution?
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#dissolution
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A भागीदारों को / Partners
B ग्राहकों को / Customers
C सरकार को / Government
D बैंक को / Bank
Explanation opens after your attempt
Correct Answer
A. भागीदारों को / Partners
Step 1
Concept
The final balance is paid to partners.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों को / Partners. The final balance is paid to partners.
Step 3
Exam Tip
अंतिम शेष राशि भागीदारों को दी जाती है।
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साकारण खाते का अंतिम परिणाम क्या हो सकता है?
What can be the final result of Realisation Account?
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A लाभ या हानि / Profit or loss
B केवल लाभ / Only profit
C केवल हानि / Only loss
D केवल नकद / Only cash
Explanation opens after your attempt
Correct Answer
A. लाभ या हानि / Profit or loss
Step 1
Concept
Realisation Account may show either profit or loss.
Step 2
Why this answer is correct
The correct answer is A. लाभ या हानि / Profit or loss. Realisation Account may show either profit or loss.
Step 3
Exam Tip
साकारण खाते से लाभ या हानि दोनों निकल सकते हैं।
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विघटन के समय कौन सी परिसंपत्ति सामान्यतः साकारण खाते में नहीं जाती?
Which asset is generally not transferred to Realisation Account?
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A नकद / Cash
B फर्नीचर / Furniture
C स्टॉक / Stock
D मशीनरी / Machinery
Explanation opens after your attempt
Correct Answer
A. नकद / Cash
Step 1
Concept
Cash remains in a separate account.
Step 2
Why this answer is correct
The correct answer is A. नकद / Cash. Cash remains in a separate account.
Step 3
Exam Tip
नकद अलग खाते में रहता है।
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यदि देनदारी ₹7000 का भुगतान किया जाए तो नकद पर क्या प्रभाव पड़ेगा?
If a liability of ₹7000 is paid what is the effect on cash?
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A ₹7000 कम होगा / Decrease by ₹7000
B ₹7000 बढ़ेगा / Increase by ₹7000
C कोई प्रभाव नहीं / No effect
D ₹14000 कम होगा / Decrease by ₹14000
Explanation opens after your attempt
Correct Answer
A. ₹7000 कम होगा / Decrease by ₹7000
Step 1
Concept
Cash decreases when payment is made.
Step 2
Why this answer is correct
The correct answer is A. ₹7000 कम होगा / Decrease by ₹7000. Cash decreases when payment is made.
Step 3
Exam Tip
भुगतान से नकद घटता है।
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फर्म के विघटन का मुख्य उद्देश्य क्या है?
What is the main objective of dissolution of a firm?
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A सभी खातों का निपटान / Settlement of all accounts
B लाभ बढ़ाना / Increase profit
C बिक्री बढ़ाना / Increase sales
D नया निवेश करना / Make new investment
Explanation opens after your attempt
Correct Answer
A. सभी खातों का निपटान / Settlement of all accounts
Step 1
Concept
All accounts are finally settled in dissolution.
Step 2
Why this answer is correct
The correct answer is A. सभी खातों का निपटान / Settlement of all accounts. All accounts are finally settled in dissolution.
Step 3
Exam Tip
विघटन में सभी खातों का अंतिम निपटान होता है।
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विघटन पर पूंजी खातों का क्या किया जाता है?
What is done with capital accounts on dissolution?
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A बंद किया जाता है / Closed
B दोगुना किया जाता है / Doubled
C बेचा जाता है / Sold
D अनदेखा किया जाता है / Ignored
Explanation opens after your attempt
Correct Answer
A. बंद किया जाता है / Closed
Step 1
Concept
Capital accounts are closed after final settlement.
Step 2
Why this answer is correct
The correct answer is A. बंद किया जाता है / Closed. Capital accounts are closed after final settlement.
Step 3
Exam Tip
अंतिम भुगतान के बाद पूंजी खाते बंद हो जाते हैं।
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यदि स्टॉक ₹12000 में बेचा गया तो प्राप्त राशि कितनी होगी?
If stock is sold for ₹12000 what amount is received?
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A ₹12000
B ₹10000
C ₹8000
D ₹6000
Explanation opens after your attempt
Step 1
Concept
The sale value is the amount received.
Step 2
Why this answer is correct
The correct answer is A. ₹12000. The sale value is the amount received.
Step 3
Exam Tip
बिक्री मूल्य ही प्राप्त राशि है।
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विघटन के बाद साझेदारी संबंध का क्या होता है?
What happens to the partnership relationship after dissolution?
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A समाप्त हो जाता है / It ends
B मजबूत होता है / It strengthens
C बढ़ता है / It increases
D अपरिवर्तित रहता है / Remains unchanged
Explanation opens after your attempt
Correct Answer
A. समाप्त हो जाता है / It ends
Step 1
Concept
The partnership relationship ends with the firm.
Step 2
Why this answer is correct
The correct answer is A. समाप्त हो जाता है / It ends. The partnership relationship ends with the firm.
Step 3
Exam Tip
फर्म के साथ साझेदारी संबंध भी समाप्त हो जाता है।
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साकारण खाते में बिक्री से प्राप्त नकद किस पक्ष में दर्ज होता है?
On which side is cash received from sale recorded in Realisation Account?
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A क्रेडिट पक्ष / Credit side
B डेबिट पक्ष / Debit side
C दोनों पक्ष / Both sides
D कहीं नहीं / Nowhere
Explanation opens after your attempt
Correct Answer
A. क्रेडिट पक्ष / Credit side
Step 1
Concept
Sale proceeds are credited.
Step 2
Why this answer is correct
The correct answer is A. क्रेडिट पक्ष / Credit side. Sale proceeds are credited.
Step 3
Exam Tip
बिक्री से प्राप्त राशि क्रेडिट की जाती है।
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यदि कुल प्राप्तियां ₹25000 और भुगतान ₹15000 हों तो शेष कितना होगा?
If total receipts are ₹25000 and payments are ₹15000 what is the balance?
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A ₹10000
B ₹12000
C ₹15000
D ₹18000
Explanation opens after your attempt
Step 1
Concept
₹25000 - ₹15000 = ₹10000.
Step 2
Why this answer is correct
The correct answer is A. ₹10000. ₹25000 - ₹15000 = ₹10000.
Step 3
Exam Tip
₹25000 - ₹15000 = ₹10000।
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विघटन में बैंक खाते का मुख्य उपयोग क्या है?
What is the main use of the bank account in dissolution?
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A प्राप्ति और भुगतान दर्ज करना / Record receipts and payments
B स्टॉक गिनना / Count stock
C वेतन तय करना / Fix salary
D कर निर्धारण / Tax calculation
Explanation opens after your attempt
Correct Answer
A. प्राप्ति और भुगतान दर्ज करना / Record receipts and payments
Step 1
Concept
All cash transactions are recorded in the bank account.
Step 2
Why this answer is correct
The correct answer is A. प्राप्ति और भुगतान दर्ज करना / Record receipts and payments. All cash transactions are recorded in the bank account.
Step 3
Exam Tip
सभी नकद लेनदेन बैंक खाते में दर्ज होते हैं।
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साकारण लाभ किस अनुपात में बांटा जाता है?
In which ratio is realisation profit shared?
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A लाभांश अनुपात / Profit-sharing ratio
B पूंजी अनुपात / Capital ratio
C विक्रय अनुपात / Sales ratio
D क्रय अनुपात / Purchase ratio
Explanation opens after your attempt
Correct Answer
A. लाभांश अनुपात / Profit-sharing ratio
Step 1
Concept
The profit-sharing ratio is used.
Step 2
Why this answer is correct
The correct answer is A. लाभांश अनुपात / Profit-sharing ratio. The profit-sharing ratio is used.
Step 3
Exam Tip
लाभांश अनुपात का उपयोग किया जाता है।
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विघटन के समय फर्म की पुस्तकों का अंतिम उद्देश्य क्या होता है?
What is the final objective of the firm's books at dissolution?
#closing_business
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A सभी खातों का समापन / Closing all accounts
B नई शाखा खोलना / Opening a new branch
C उत्पादन बढ़ाना / Increasing production
D विज्ञापन करना / Advertising
Explanation opens after your attempt
Correct Answer
A. सभी खातों का समापन / Closing all accounts
Step 1
Concept
All accounts are finally settled on dissolution. It is a basic exam concept.
Step 2
Why this answer is correct
The correct answer is A. सभी खातों का समापन / Closing all accounts. All accounts are finally settled on dissolution. It is a basic exam concept.
Step 3
Exam Tip
विघटन पर सभी खातों का अंतिम निपटान किया जाता है। परीक्षा में यह मूल अवधारणा है।
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साकारण खाते का शेष अंत में कहाँ स्थानांतरित किया जाता है?
Where is the balance of Realisation Account transferred finally?
#closing_business
#dissolution
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A भागीदारों के पूंजी खातों में / To partners' capital accounts
B बैंक खाते में / To bank account
C नकद खाते में / To cash account
D क्रय खाते में / To purchase account
Explanation opens after your attempt
Correct Answer
A. भागीदारों के पूंजी खातों में / To partners' capital accounts
Step 1
Concept
Realisation profit or loss is transferred to capital accounts.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों के पूंजी खातों में / To partners' capital accounts. Realisation profit or loss is transferred to capital accounts.
Step 3
Exam Tip
साकारण लाभ या हानि पूंजी खातों में स्थानांतरित होती है।
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विघटन पर ऋणदाताओं को भुगतान करने के बाद शेष राशि किसे मिलती है?
Who receives the balance after paying creditors on dissolution?
#closing_business
#dissolution
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A भागीदार / Partners
B आपूर्तिकर्ता / Suppliers
C ग्राहक / Customers
D सरकार / Government
Explanation opens after your attempt
Correct Answer
A. भागीदार / Partners
Step 1
Concept
After external liabilities the remaining amount goes to partners.
Step 2
Why this answer is correct
The correct answer is A. भागीदार / Partners. After external liabilities the remaining amount goes to partners.
Step 3
Exam Tip
बाहरी देनदारियों के बाद शेष भागीदारों में बांटा जाता है।
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कौन सा खाता विघटन के समय लाभ या हानि ज्ञात करने में सहायता करता है?
Which account helps determine profit or loss on dissolution?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B बिक्री खाता / Sales Account
C वेतन खाता / Salary Account
D क्रय खाता / Purchase Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Realisation Account shows the final profit or loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Realisation Account shows the final profit or loss.
Step 3
Exam Tip
साकारण खाता अंतिम लाभ या हानि दर्शाता है।
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यदि देनदारियां पुस्तकीय मूल्य पर चुका दी जाएं तो साकारण खाते पर क्या प्रभाव होगा?
If liabilities are settled at book value what is the effect on Realisation Account?
#closing_business
#dissolution
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A कोई लाभ या हानि नहीं / No profit or loss
B केवल लाभ / Only profit
C केवल हानि / Only loss
D दोगुना लाभ / Double profit
Explanation opens after your attempt
Correct Answer
A. कोई लाभ या हानि नहीं / No profit or loss
Step 1
Concept
Settlement at book value creates no difference.
Step 2
Why this answer is correct
The correct answer is A. कोई लाभ या हानि नहीं / No profit or loss. Settlement at book value creates no difference.
Step 3
Exam Tip
पुस्तकीय मूल्य पर निपटान से अंतर नहीं बनता।
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विघटन व्यय का भुगतान होने पर बैंक खाता क्या दर्शाएगा?
What will the bank account show when dissolution expenses are paid?
#closing_business
#dissolution
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A भुगतान / Payment
B प्राप्ति / Receipt
C लाभ / Profit
D देनदारी / Liability
Explanation opens after your attempt
Correct Answer
A. भुगतान / Payment
Step 1
Concept
Expense payment appears on the payment side of bank account.
Step 2
Why this answer is correct
The correct answer is A. भुगतान / Payment. Expense payment appears on the payment side of bank account.
Step 3
Exam Tip
व्यय का भुगतान बैंक खाते में भुगतान पक्ष में आता है।
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साझेदारी फर्म के समापन में सबसे पहले क्या किया जाता है?
What is done first in closing a partnership firm?
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#dissolution
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A खातों का निपटान शुरू / Begin settlement of accounts
B नया भागीदार लाना / Admit a new partner
C लाभ घोषित करना / Declare profit
D शेयर जारी करना / Issue shares
Explanation opens after your attempt
Correct Answer
A. खातों का निपटान शुरू / Begin settlement of accounts
Step 1
Concept
The dissolution process starts with settlement of accounts.
Step 2
Why this answer is correct
The correct answer is A. खातों का निपटान शुरू / Begin settlement of accounts. The dissolution process starts with settlement of accounts.
Step 3
Exam Tip
विघटन प्रक्रिया खातों के निपटान से शुरू होती है।
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यदि फर्नीचर ₹5000 में बेचा जाए तो यह राशि कहाँ दर्ज होगी?
If furniture is sold for ₹5000 where will the amount be recorded?
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#dissolution
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A साकारण खाते के क्रेडिट में / Credit of Realisation Account
B साकारण खाते के डेबिट में / Debit of Realisation Account
C पूंजी खाते में / Capital Account
D क्रय खाते में / Purchase Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाते के क्रेडिट में / Credit of Realisation Account
Step 1
Concept
Sale proceeds of an asset are credited.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाते के क्रेडिट में / Credit of Realisation Account. Sale proceeds of an asset are credited.
Step 3
Exam Tip
परिसंपत्ति की बिक्री राशि क्रेडिट की जाती है।
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विघटन के समय स्टॉक का क्या किया जाता है?
What is done with stock at dissolution?
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A बेचा या निपटाया जाता है / Sold or disposed of
B हमेशा रखा जाता है / Always retained
C मूल्यह्रास लगाया जाता है / Depreciated
D दान किया जाता है / Donated
Explanation opens after your attempt
Correct Answer
A. बेचा या निपटाया जाता है / Sold or disposed of
Step 1
Concept
Stock is generally converted into cash.
Step 2
Why this answer is correct
The correct answer is A. बेचा या निपटाया जाता है / Sold or disposed of. Stock is generally converted into cash.
Step 3
Exam Tip
स्टॉक को नकद में बदलने का प्रयास किया जाता है।
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किस स्थिति में साकारण लाभ उत्पन्न हो सकता है?
In which situation can realisation profit arise?
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A परिसंपत्तियां अधिक मूल्य पर बिकें / Assets sold above book value
B परिसंपत्तियां न बिकें / Assets not sold
C व्यवसाय चलता रहे / Business continues
D कोई देनदारी न हो / No liabilities
Explanation opens after your attempt
Correct Answer
A. परिसंपत्तियां अधिक मूल्य पर बिकें / Assets sold above book value
Step 1
Concept
Higher proceeds can create realisation profit.
Step 2
Why this answer is correct
The correct answer is A. परिसंपत्तियां अधिक मूल्य पर बिकें / Assets sold above book value. Higher proceeds can create realisation profit.
Step 3
Exam Tip
अधिक प्राप्ति से साकारण लाभ हो सकता है।
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किस स्थिति में साकारण हानि उत्पन्न हो सकती है?
In which situation can realisation loss arise?
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A परिसंपत्तियां कम मूल्य पर बिकें / Assets sold below book value
B अधिक मूल्य पर बिकें / Sold above book value
C कोई बिक्री न हो / No sale entry
D लाभ बढ़ जाए / Profit increases
Explanation opens after your attempt
Correct Answer
A. परिसंपत्तियां कम मूल्य पर बिकें / Assets sold below book value
Step 1
Concept
Lower proceeds can result in realisation loss.
Step 2
Why this answer is correct
The correct answer is A. परिसंपत्तियां कम मूल्य पर बिकें / Assets sold below book value. Lower proceeds can result in realisation loss.
Step 3
Exam Tip
कम प्राप्ति से साकारण हानि हो सकती है।
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विघटन के समय पुस्तकीय परिसंपत्तियों का स्थानांतरण किस खाते में होता है?
To which account are book assets transferred at dissolution?
#closing_business
#dissolution
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A साकारण खाता / Realisation Account
B पूंजी खाता / Capital Account
C बैंक खाता / Bank Account
D ड्रॉइंग खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
All non-cash assets are transferred to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. All non-cash assets are transferred to Realisation Account.
Step 3
Exam Tip
सभी गैर-नकद परिसंपत्तियां साकारण खाते में जाती हैं।
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विघटन के बाद फर्म की कानूनी पहचान का क्या होता है?
What happens to the legal identity of the firm after dissolution?
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A समाप्त हो जाती है / It ceases
B बढ़ जाती है / It increases
C स्थिर रहती है / Remains same
D दोगुनी हो जाती है / Doubles
Explanation opens after your attempt
Correct Answer
A. समाप्त हो जाती है / It ceases
Step 1
Concept
The existence of the firm comes to an end.
Step 2
Why this answer is correct
The correct answer is A. समाप्त हो जाती है / It ceases. The existence of the firm comes to an end.
Step 3
Exam Tip
फर्म का अस्तित्व समाप्त हो जाता है।
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यदि देनदार ₹4000 नकद में वसूले जाएं तो बैंक खाते में क्या होगा?
If debtors of ₹4000 are realised in cash what happens in bank account?
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A ₹4000 की प्राप्ति / Receipt of ₹4000
B ₹4000 का भुगतान / Payment of ₹4000
C कोई प्रविष्टि नहीं / No entry
D ₹8000 की प्राप्ति / Receipt of ₹8000
Explanation opens after your attempt
Correct Answer
A. ₹4000 की प्राप्ति / Receipt of ₹4000
Step 1
Concept
Collection is recorded as a receipt in bank account.
Step 2
Why this answer is correct
The correct answer is A. ₹4000 की प्राप्ति / Receipt of ₹4000. Collection is recorded as a receipt in bank account.
Step 3
Exam Tip
वसूली बैंक खाते में प्राप्ति होती है।
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साकारण खाते का उपयोग मुख्यतः किस लिए किया जाता है?
Realisation Account is mainly used for what purpose?
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A परिसंपत्तियों और देनदारियों के निपटान हेतु / Settlement of assets and liabilities
B वेतन गणना हेतु / Salary calculation
C बिक्री बढ़ाने हेतु / Increasing sales
D कर निर्धारण हेतु / Tax calculation
Explanation opens after your attempt
Correct Answer
A. परिसंपत्तियों और देनदारियों के निपटान हेतु / Settlement of assets and liabilities
Step 1
Concept
It determines profit or loss from settlement.
Step 2
Why this answer is correct
The correct answer is A. परिसंपत्तियों और देनदारियों के निपटान हेतु / Settlement of assets and liabilities. It determines profit or loss from settlement.
Step 3
Exam Tip
यह निपटान से संबंधित लाभ या हानि ज्ञात करता है।
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विघटन के समय मशीनरी की बिक्री राशि किस खाते को प्रभावित करेगी?
The sale value of machinery at dissolution affects which account?
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A साकारण खाता / Realisation Account
B वेतन खाता / Salary Account
C क्रय खाता / Purchase Account
D ड्रॉइंग खाता / Drawings Account
Explanation opens after your attempt
Correct Answer
A. साकारण खाता / Realisation Account
Step 1
Concept
Sale of machinery is recorded in Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता / Realisation Account. Sale of machinery is recorded in Realisation Account.
Step 3
Exam Tip
मशीनरी की बिक्री साकारण खाते में दर्ज होती है।
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जब सभी परिसंपत्तियां बेच दी जाती हैं तब अगला प्रमुख चरण क्या है?
After all assets are sold what is the next major step?
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A देनदारियों का भुगतान / Payment of liabilities
B नई परिसंपत्तियां खरीदना / Buying new assets
C शाखा खोलना / Opening a branch
D उत्पादन बढ़ाना / Increasing production
Explanation opens after your attempt
Correct Answer
A. देनदारियों का भुगतान / Payment of liabilities
Step 1
Concept
Liabilities are paid from the realised cash.
Step 2
Why this answer is correct
The correct answer is A. देनदारियों का भुगतान / Payment of liabilities. Liabilities are paid from the realised cash.
Step 3
Exam Tip
प्राप्त नकद से देनदारियों का भुगतान किया जाता है।
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विघटन पर भागीदारों के बीच अंतिम वितरण किस आधार पर होता है?
On what basis is final distribution made among partners?
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A पूंजी खातों के शेष पर / Capital account balances
B उम्र के आधार पर / Age
C अनुभव के आधार पर / Experience
D मतदान के आधार पर / Voting
Explanation opens after your attempt
Correct Answer
A. पूंजी खातों के शेष पर / Capital account balances
Step 1
Concept
Final settlement is based on capital account balances.
Step 2
Why this answer is correct
The correct answer is A. पूंजी खातों के शेष पर / Capital account balances. Final settlement is based on capital account balances.
Step 3
Exam Tip
पूंजी खातों के अंतिम शेष का निपटान किया जाता है।
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यदि कोई परिसंपत्ति बिना मूल्य के छोड़ दी जाए तो क्या होगा?
If an asset is abandoned without value what may happen?
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A साकारण हानि बढ़ सकती है / Realisation loss may increase
B साकारण लाभ बढ़ेगा / Profit will increase
C कोई प्रभाव नहीं / No effect
D पूंजी बढ़ेगी / Capital will increase
Explanation opens after your attempt
Correct Answer
A. साकारण हानि बढ़ सकती है / Realisation loss may increase
Step 1
Concept
No proceeds may increase loss.
Step 2
Why this answer is correct
The correct answer is A. साकारण हानि बढ़ सकती है / Realisation loss may increase. No proceeds may increase loss.
Step 3
Exam Tip
प्राप्ति न होने से हानि बढ़ सकती है।
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विघटन के समय बैंक खाते का अंतिम शेष सामान्यतः क्या होना चाहिए?
What should generally be the final balance of bank account at dissolution?
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A शून्य / Zero
B ₹1000
C ₹5000
D ऋणात्मक / Negative
Explanation opens after your attempt
Correct Answer
A. शून्य / Zero
Step 1
Concept
After all settlements the account is closed.
Step 2
Why this answer is correct
The correct answer is A. शून्य / Zero. After all settlements the account is closed.
Step 3
Exam Tip
सभी निपटान के बाद खाता बंद हो जाता है।
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देनदारियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?
What entry is made when liabilities are transferred to Realisation Account?
#closing_business
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A साकारण खाता क्रेडिट / Realisation Account credited
B साकारण खाता डेबिट / Realisation Account debited
C कोई प्रविष्टि नहीं / No entry
D नकद खाता डेबिट / Cash Account debited
Explanation opens after your attempt
Correct Answer
A. साकारण खाता क्रेडिट / Realisation Account credited
Step 1
Concept
Liabilities are credited to Realisation Account.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता क्रेडिट / Realisation Account credited. Liabilities are credited to Realisation Account.
Step 3
Exam Tip
देनदारियां साकारण खाते के क्रेडिट में जाती हैं।
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परिसंपत्तियों के स्थानांतरण पर साकारण खाते में कौन सी प्रविष्टि होती है?
What entry is made when assets are transferred to Realisation Account?
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? Hint Small clue
A साकारण खाता डेबिट / Realisation Account debited
B साकारण खाता क्रेडिट / Realisation Account credited
C बैंक खाता डेबिट / Bank Account debited
D कोई प्रविष्टि नहीं / No entry
Explanation opens after your attempt
Correct Answer
A. साकारण खाता डेबिट / Realisation Account debited
Step 1
Concept
Assets are recorded on the debit side.
Step 2
Why this answer is correct
The correct answer is A. साकारण खाता डेबिट / Realisation Account debited. Assets are recorded on the debit side.
Step 3
Exam Tip
परिसंपत्तियां डेबिट पक्ष में दर्ज होती हैं।
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विघटन प्रक्रिया का अंतिम चरण क्या माना जाता है?
What is considered the final step in dissolution?
#closing_business
#dissolution
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A भागीदारों को अंतिम भुगतान / Final payment to partners
B स्टॉक खरीदना / Purchase stock
C बिक्री बढ़ाना / Increase sales
D नई फर्म बनाना / Form a new firm
Explanation opens after your attempt
Correct Answer
A. भागीदारों को अंतिम भुगतान / Final payment to partners
Step 1
Concept
Finally partners are paid and accounts are closed.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों को अंतिम भुगतान / Final payment to partners. Finally partners are paid and accounts are closed.
Step 3
Exam Tip
अंत में भागीदारों के खाते बंद किए जाते हैं।
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यदि कुल नकद प्राप्ति ₹30000 और कुल भुगतान ₹22000 हो तो शेष कितना है?
If total cash receipts are ₹30000 and payments are ₹22000 what is the balance?
#closing_business
#dissolution
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A ₹8000
B ₹7000
C ₹6000
D ₹5000
Explanation opens after your attempt
Step 1
Concept
₹30000 - ₹22000 = ₹8000.
Step 2
Why this answer is correct
The correct answer is A. ₹8000. ₹30000 - ₹22000 = ₹8000.
Step 3
Exam Tip
₹30000 - ₹22000 = ₹8000।
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फर्म के समापन में खातों को बंद करने का उद्देश्य क्या है?
What is the purpose of closing accounts during business closure?
#closing_business
#dissolution
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A अंतिम निपटान सुनिश्चित करना / Ensure final settlement
B उत्पादन बढ़ाना / Increase production
C नया ऋण लेना / Take new loan
D नया भागीदार जोड़ना / Add new partner
Explanation opens after your attempt
Correct Answer
A. अंतिम निपटान सुनिश्चित करना / Ensure final settlement
Step 1
Concept
Accounts are closed to complete final settlement.
Step 2
Why this answer is correct
The correct answer is A. अंतिम निपटान सुनिश्चित करना / Ensure final settlement. Accounts are closed to complete final settlement.
Step 3
Exam Tip
खाते बंद कर सभी दायित्व समाप्त किए जाते हैं।
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यदि एक परिसंपत्ति की पुस्तकीय कीमत ₹10000 और बिक्री मूल्य ₹13000 हो तो अंतर क्या कहलाएगा?
If an asset has a book value of ₹10000 and is sold for ₹13000 what is the difference called?
#closing_business
#dissolution
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A साकारण लाभ / Realisation profit
B साकारण हानि / Realisation loss
C पूंजी हानि / Capital loss
D आरक्षित लाभ / Reserve profit
Explanation opens after your attempt
Correct Answer
A. साकारण लाभ / Realisation profit
Step 1
Concept
When sale value exceeds book value a profit arises. It is called realisation profit.
Step 2
Why this answer is correct
The correct answer is A. साकारण लाभ / Realisation profit. When sale value exceeds book value a profit arises. It is called realisation profit.
Step 3
Exam Tip
बिक्री मूल्य पुस्तकीय मूल्य से अधिक होने पर लाभ होता है। यह साकारण लाभ कहलाता है।
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विघटन के समय बाहरी देनदारियों के भुगतान के बाद अगली प्राथमिकता किसकी होती है?
After paying external liabilities at dissolution whose claim gets priority next?
#closing_business
#dissolution
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A भागीदारों के ऋण / Partners' loans
B ग्राहकों के आदेश / Customers' orders
C भविष्य की बिक्री / Future sales
D नए निवेश / New investments
Explanation opens after your attempt
Correct Answer
A. भागीदारों के ऋण / Partners' loans
Step 1
Concept
After external liabilities partners' loans are paid. This is an important settlement order rule.
Step 2
Why this answer is correct
The correct answer is A. भागीदारों के ऋण / Partners' loans. After external liabilities partners' loans are paid. This is an important settlement order rule.
Step 3
Exam Tip
बाहरी देनदारियों के बाद भागीदारों के ऋण चुकाए जाते हैं। यह भुगतान क्रम का महत्वपूर्ण नियम है।
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