Class 12 Accountancy - Partnership Accounts - Basic Concepts - Adjustments Easy Quiz

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स्थिर पूंजी पद्धति में चालू खाता क्यों बनाया जाता है?

Why is current account prepared under fixed capital method?

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Correct Answer

A. नियमित समायोजन दर्ज करने के लिएTo record regular adjustments

Step 1

Concept

In fixed capital method capital account changes little. So adjustments like profit salary and drawings go to current account.

Step 2

Why this answer is correct

The correct answer is A. नियमित समायोजन दर्ज करने के लिए / To record regular adjustments. In fixed capital method capital account changes little. So adjustments like profit salary and drawings go to current account.

Step 3

Exam Tip

स्थिर पूंजी में पूंजी खाता कम बदलता है। इसलिए लाभ वेतन आहरण जैसे समायोजन चालू खाते में जाते हैं।

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परिवर्तनशील पूंजी पद्धति का नाम परिवर्तनशील क्यों है?

Why is fluctuating capital method called fluctuating?

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Correct Answer

A. क्योंकि पूंजी शेष समायोजनों से बदलता रहता हैBecause capital balance changes with adjustments

Step 1

Concept

In this method profit loss drawings and interest enter capital account. Therefore capital balance keeps changing.

Step 2

Why this answer is correct

The correct answer is A. क्योंकि पूंजी शेष समायोजनों से बदलता रहता है / Because capital balance changes with adjustments. In this method profit loss drawings and interest enter capital account. Therefore capital balance keeps changing.

Step 3

Exam Tip

इस पद्धति में लाभ हानि आहरण और ब्याज पूंजी खाते में आते हैं। इसलिए पूंजी शेष बदलता रहता है।

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परिवर्तनशील पूंजी पद्धति पहचानने का सबसे सरल संकेत क्या है?

What is the simplest indication of fluctuating capital method?

Explanation opens after your attempt
Correct Answer

A. पूंजी खाते में लाभ हानि आहरण और ब्याज सभी दिखते हैंCapital account shows profit loss drawings and interest

Step 1

Concept

In fluctuating method all partner adjustments enter capital account. This makes capital change continuously.

Step 2

Why this answer is correct

The correct answer is A. पूंजी खाते में लाभ हानि आहरण और ब्याज सभी दिखते हैं / Capital account shows profit loss drawings and interest. In fluctuating method all partner adjustments enter capital account. This makes capital change continuously.

Step 3

Exam Tip

परिवर्तनशील पद्धति में सभी साझेदार समायोजन पूंजी खाते में आते हैं। इसी से पूंजी लगातार बदलती है।

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Class 12 Accountancy Quiz FAQs

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