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 111-120 of 600 questions.
On which side is interest on drawings recorded in a partners account?
A. नामे पक्षDebit side
आहरण पर ब्याज साझेदार से वसूला जाता है। इसलिए यह उसके खाते में नामे किया जाता है। / Interest on drawings is charged from the partner. So it is debited to the partners account.
Login to save your score, XP, coins and progress.
If A invested Rs 50000 as capital, which side of As capital account will be affected?
A. जमा पक्षCredit side
पूँजी लगाने से साझेदार की पूँजी बढ़ती है। इसलिए पूँजी खाते में जमा किया जाता है। / Investment of capital increases the partners capital. Hence the capital account is credited.
Login to save your score, XP, coins and progress.
If B withdrew Rs 8000 for personal expenses, how will it appear in Bs account?
A. नामेDebit
निजी खर्च के लिए निकासी आहरण है। आहरण साझेदार के खाते में नामे होता है। / Withdrawal for personal expenses is drawings. Drawings are debited to the partners account.
Login to save your score, XP, coins and progress.
Why is a separate current account prepared under fixed capital method?
A. सामान्य समायोजन दिखाने के लिएTo record normal adjustments
स्थिर पूँजी पद्धति में पूँजी खाता स्थिर रखा जाता है। इसलिए लाभ वेतन ब्याज और आहरण चालू खाते में लिखे जाते हैं। / In fixed capital method, capital account is kept fixed. Therefore profit salary interest and drawings are recorded in current account.
Login to save your score, XP, coins and progress.
Is a separate current account necessary under fluctuating capital method?
A. जरूरी नहींNot necessary
चल पूँजी पद्धति में सभी साझेदार समायोजन पूँजी खाते में ही हो जाते हैं। इसलिए अलग चालू खाता सामान्यतः जरूरी नहीं है। / Under fluctuating capital method, all partner adjustments are made in the capital account itself. So a separate current account is generally not necessary.
Login to save your score, XP, coins and progress.
How does a partners share of profit affect his capital or current account?
A. खाते में जमा होता हैIt is credited to the account
लाभ साझेदार का अधिकार है इसलिए उसके खाते में जमा होता है। हानि होने पर इसका उल्टा व्यवहार होता है। / Profit is the partners right, so it is credited to his account. In case of loss, the opposite treatment is applied.
Login to save your score, XP, coins and progress.
How does a partners share of loss affect his capital or current account?
A. खाते में नामे होता हैIt is debited to the account
हानि साझेदार की पूँजी को घटाती है। इसलिए इसे पूँजी या चालू खाते में नामे किया जाता है। / Loss reduces the partners capital. Therefore it is debited to the capital or current account.
Login to save your score, XP, coins and progress.
If salary is payable to a partner, on which side will it appear in his account?
A. जमा पक्षCredit side
साझेदार का वेतन उसे मिलने वाली राशि है। इसलिए इसे उसके खाते में जमा किया जाता है। / Partner salary is an amount payable to him. So it is credited to his account.
Login to save your score, XP, coins and progress.
How will partner commission be recorded in his capital or current account?
A. जमा मदCredit item
कमीशन साझेदार को मिलने वाला लाभ है। इसलिए यह उसके खाते में जमा होता है। / Commission is a benefit payable to the partner. Therefore it is credited to his account.
Login to save your score, XP, coins and progress.
A. अलग ऋण खाते में दिखाना चाहिएIt should be shown separately in loan account
साझेदार का ऋण और पूँजी अलग प्रकृति की मदें हैं। ऋण पर ब्याज का नियम भी अलग हो सकता है। / Partner loan and capital are items of different nature. The rule for interest on loan may also be different.
Login to save your score, XP, coins and progress.
Use Google login or mobile OTP. Admin can block users and control login providers.