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.
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B. क्रेडिट होगाIt will be credited
साझेदार को देय किराया उसके दावे को बढ़ाता है। इसलिए उसके खाते में क्रेडिट किया जाएगा। / Rent payable to partner increases his claim. Therefore his account will be credited.
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If interest on loan given by partner to firm was omitted what type of item is it?
B. लाभ पर प्रभारCharge against profit
साझेदार ऋण पर ब्याज लाभ निकालने से पहले खर्च माना जाता है। इसे पूंजी पर ब्याज से अलग रखें। / Interest on partner loan is treated as expense before profit. Keep it separate from interest on capital.
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If interest on partner loan of two thousand rupees was omitted how would net profit appear?
B. दो हजार रुपये अधिकHigher by two thousand rupees
ऋण ब्याज खर्च है और घटना चाहिए था। छूटने से लाभ दो हजार रुपये अधिक दिखा। / Loan interest is an expense and should have been deducted. Omission made profit higher by two thousand rupees.
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If A salary was wrongly credited to B account what is the correct correction?
B. ब खाता डेबिट और अ खाता क्रेडिटDebit B account and credit A account
गलत क्रेडिट ब से हटाना है और सही क्रेडिट अ को देना है। इसलिए ब डेबिट और अ क्रेडिट होगा। / Wrong credit must be removed from B and correct credit must be given to A. Therefore B is debited and A is credited.
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If A drawings were wrongly debited to B account what is the correction?
B. ब खाता क्रेडिट और अ खाता डेबिटCredit B account and debit A account
गलत डेबिट ब से हटाने के लिए ब क्रेडिट होगा। सही डेबिट अ के खाते में किया जाएगा। / B is credited to remove the wrong debit. Correct debit is made to A account.
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If share of profit was wrongly distributed in old ratio how will it be corrected?
A. सही नए अनुपात से तुलना करकेBy comparing with correct new ratio
पुराने और सही नए अनुपात के हिस्सों की तुलना करनी चाहिए। अंतर ही समायोजन का आधार है। / Shares under old and correct new ratio should be compared. The difference is the basis of adjustment.
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B. दस हजार रुपयेTen thousand rupees
दो अनुपात तीन में कुल पांच भाग हैं। अ के दो भाग दस हजार रुपये होंगे। / In two to three ratio total parts are five. A two parts are ten thousand rupees.
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A. दो हजार पांच सौ रुपयेTwo thousand five hundred rupees
समान हिस्से में अ को बारह हजार पांच सौ मिले जबकि सही हिस्सा दस हजार है। इसलिए अ को दो हजार पांच सौ अधिक मिले। / A received twelve thousand five hundred equally while correct share is ten thousand. So A received excess two thousand five hundred.
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Why is the account of a partner debited in adjustment when he has received excess profit?
B. क्योंकि उससे अतिरिक्त राशि वसूलनी हैBecause excess amount is recoverable from him
अधिक लाभ मिलना साझेदार से वसूली योग्य राशि है। इसलिए उसका खाता डेबिट होता है। / Excess profit received is amount recoverable from partner. Therefore his account is debited.
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Why is the account of a partner credited in adjustment when he received less profit?
A. क्योंकि उसे अतिरिक्त राशि देनी हैBecause extra amount is payable to him
कम लाभ मिलने पर साझेदार का दावा बढ़ाया जाता है। इसलिए उसका खाता क्रेडिट होता है। / When less profit is received the partners claim is increased. Therefore his account is credited.
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